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shall be administered and enforced by the Department beginning on July 1, 2020. For ordinances filed with the Department after April 1, 2020, an ordinance or resolution imposing or discontinuing a tax under this Section or effecting a change in the rate thereof shall either (i) be adopted and a certified copy thereof filed with the Department on or before the first day of April, whereupon the Department shall proceed to administer and enforce this Section as of the first day of July next following the adoption and filing; or (ii) be adopted and a certified copy thereof filed with the Department on or before the first day of October, whereupon the Department shall proceed to administer and enforce this Section as of the first day of January next following the adoption and filing. (Source: P.A. 101-27, eff. 6-25-19; 101-593, eff. 12-4-19.) (65 ILCS 5/8-11-24) Sec. 8-11-24. Municipal Grocery Occupation Tax Law. (a) The corporate authorities of any municipality may, by ordinance or resolution that takes effect on or after January 1, 2026, impose a tax upon all persons engaged in the business of selling groceries at retail in the municipality on the gross receipts from those sales made in the course of that business. If imposed, the tax shall be at the rate of 1% of the gross receipts from these sales. The tax imposed by a municipality under this subsection and all civil penalties that may be assessed as an incident of SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468