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Public Act 85-1135; and on and after July 1, 1990, all such receipts shall be distributed as provided in Section 6z-18 of the State Finance Act. As used in this Section, "municipal" and "municipality" means a city, village or incorporated town, including an incorporated town that has superseded a civil township. This Section shall be known and may be cited as the Home Rule Municipal Retailers' Occupation Tax Act. (Source: P.A. 102-700, eff. 4-19-22; 103-592, eff. 1-1-25.) (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3) Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' Occupation Tax Act. The corporate authorities of a non-home rule municipality may impose, by ordinance or resolution adopted in the manner described in Section 8-11-1.1, a tax upon all persons engaged in the business of selling tangible personal property, other than on an item of tangible personal property which is titled and registered by an agency of this State's Government, at retail in the municipality. If imposed, the tax shall be imposed on the gross receipts from such sales made in the course of such business. The proceeds of the tax may be used for public infrastructure or for property tax relief or both, as defined in Section 8-11-1.2. If the tax is approved by referendum on or after July 14, 2010 (the effective date of Public Act 96-1057) and before August 5, 2024 (the effective date of Public Act 103-781), the corporate SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468