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(k) This Section may be cited as the Flood Prevention Occupation Tax Law. (Source: P.A. 102-700, eff. 4-19-22; 103-592, eff. 1-1-25.) Section 70-90. The Metro-East Park and Recreation District Act is amended by changing Section 30 as follows: (70 ILCS 1605/30) Sec. 30. Taxes. (a) The board shall impose a tax upon all persons engaged in the business of selling tangible personal property, other than personal property titled or registered with an agency of this State's government, at retail in the District on the gross receipts from the sales made in the course of business. This tax shall be imposed only at the rate of one-tenth of one per cent. This additional tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act (or at the 0% rate imposed under this amendatory Act of the 102nd General Assembly). Beginning December 1, 2019 and through December 31, 2020, this tax is not imposed on sales of aviation fuel unless the tax revenue is expended for airport-related purposes. If the District does not have an airport-related purpose to which it dedicates aviation fuel tax revenue, then aviation fuel shall be excluded from tax. The board must comply with the SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468