Page 571

the Build Illinois Fund; on and after January 1, 2022, 1/12 of $40,000,000 of the moneys received by the Department of Revenue pursuant to this Section shall be paid each month into the Build Illinois Fund; and the remainder shall be paid into the General Revenue Fund. The tax imposed by this Section shall be abated and no longer imposed when the amount deposited to secure the bonds issued pursuant to the Build Illinois Bond Act is sufficient to provide for the payment of the principal of, and interest and premium, if any, on the bonds, as certified to the State Comptroller and the Director of Revenue by the Director of the Governor's Office of Management and Budget. (Source: P.A. 104-6, eff. 6-16-25.) ARTICLE 75 Section 75-5. The Retailers' Occupation Tax Act is amended by changing Sections 2a and 2b as follows: (35 ILCS 120/2a) (from Ch. 120, par. 441a) Sec. 2a. Registration of retailers. It is unlawful for any person to engage in the business of selling, which, on and after January 1, 2025, includes leasing, tangible personal property at retail in this State without a certificate of registration from the Department. Application for a certificate of registration shall be made to the Department SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468