RETAIL STORE-SALES-1% TAX RATE

Amends the Counties Code. Provides that no project for a retail store subject to approval by a county may be approved if (i) the square footage of the store will exceed 100,000 square feet and (ii) more than 15,000 square feet of the retail store will be devoted to the sale of merchandise taxed at the 1% rate. Requires the owner of a retail store with a square footage exceeding 100,000 square feet to report annually to the county the amount of square footage of the store devoted to the sale of merchandise taxed at the 1% rate. Provides that any person may seek to enforce the provisions concerning retail stores in the circuit court. Provides that penalties for violations shall be paid to the State and not the prevailing plaintiff. Requires the owner of the retail store to pay any penalties, costs, and fees. Amends the Township Code and the Illinois Municipal Code to add similar provisions. Effective immediately.