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Compliance and Administration Fund provided for in this Section to be given to the Comptroller by the Department, the Comptroller shall cause the orders to be drawn for the respective amounts in accordance with the directions contained in such certification. The Department of Revenue shall implement Public Act 91-649 so as to collect the tax on and after January 1, 2002. Nothing in this Section shall be construed to authorize a municipality to impose a tax upon the privilege of engaging in any business which under the constitution of the United States may not be made the subject of taxation by this State. As used in this Section, "municipal" or "municipality" means or refers to a city, village or incorporated town, including an incorporated town which has superseded a civil township. This Section shall be known and may be cited as the "Non-Home Rule Municipal Service Occupation Tax Act". (Source: P.A. 102-700, eff. 4-19-22; 103-9, eff. 6-7-23; 103-592, eff. 1-1-25; 103-1055, eff. 12-20-24.) (65 ILCS 5/8-11-1.6) Sec. 8-11-1.6. Non-home rule municipal retailers' occupation tax; municipalities between 20,000 and 25,000. The corporate authorities of a non-home rule municipality with a population of more than 20,000 but less than 25,000 that has, prior to January 1, 1987, established a Redevelopment Project SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468