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with the general election law, and the proposition has been approved by a majority of those voting on the proposition. The proposition shall be in the form provided in Section 5 or shall be substantially in the following form: ------------------------------------------------------------ Shall the (insert corporate name of county water commission) YES impose (state type of tax or ---------------------- taxes to be imposed) at the NO rate of 1/4%? ------------------------------------------------------------ Taxes imposed under this Section and civil penalties imposed incident thereto shall be collected and enforced by the State Department of Revenue. The Department shall have the power to administer and enforce the taxes and to determine all rights for refunds for erroneous payments of the taxes. (b) The board of commissioners may impose a County Water Commission Retailers' Occupation Tax upon all persons engaged in the business of selling tangible personal property at retail in the territory of the commission at a rate of 1/4% of the gross receipts from the sales made in the course of such business within the territory. Beginning January 1, 2021, this tax is not imposed on sales of aviation fuel for so long as the revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the District. The tax imposed under this paragraph and all civil SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468