MUNI CD-OCC & USE TAXES

Amends the Illinois Municipal Code. Provides that the corporate authorities of a non-home rule municipality imposing a 1/2 of 1% retailer's occupation tax, service occupation tax, or use tax may impose the tax by ordinance or resolution (now, the municipality may by ordinance or resolution call for submission to the electors of the municipality the question of whether the municipality shall impose the tax). Provides that if a petition signed by a number of electors equal to at least 3% of the registered voters of the municipality is filed with the county clerk within 30 days after the publication or posting of the ordinance or resolution imposing the tax, the clerk shall submit the question of whether the tax shall be imposed to the electors at an election in accordance with the general election law. Provides that the taxes may be imposed for expenditure on public infrastructure, police and fire protection, police and fire pensions, property tax relief, or a combination (now, may be provided for expenditure on public infrastructure or for property tax relief, or both). Defines "police and fire protection" and "police and fire pensions".