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Authority Act shall constitute an irrevocable and continuing appropriation of all amounts as provided herein. The State Treasurer and State Comptroller are hereby authorized to make distributions as provided in this Section. In construing any development, redevelopment, annexation, preannexation or other lawful agreement in effect prior to September 1, 1990, which describes or refers to receipts from a county or municipal retailers' occupation tax, use tax or service occupation tax which now cannot be imposed, such description or reference shall be deemed to include the replacement revenue for such abolished taxes, distributed from the County and Mass Transit District Fund or Local Government Distributive Fund, as the case may be. (Source: P.A. 104-457, eff. 6-1-26.) Section 100-15. The Counties Code is amended by changing Sections 5-1006, 5-1006.8, 5-1006.9, and 5-1007 as follows: (55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006) Sec. 5-1006. Home Rule County Retailers' Occupation Tax Law. Any county that is a home rule unit may impose a tax upon all persons engaged in the business of selling tangible personal property, other than an item of tangible personal property titled or registered with an agency of this State's government, at retail in the county on the gross receipts from such sales made in the course of their business. If imposed, SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468