CNTY CD-HOME RULE TAX

Amends the Counties Code. Provides that the voters of a county that imposes a home rule county retailers' occupation tax and a home rule county service occupation tax may file a petition with the county board not more than 180 days after the effective date of the amendatory Act requesting that the question of whether the rate of those taxes should be reduced to 0.75% be submitted to the voters at the next general election. Provides that any increase in the rate of those taxes is subject to a back-door referendum. Preempts home rule powers. Effective immediately.