MUNI-COUNTY CDS TAX & REG

Amends the Counties Code. Adds a Section providing that a county board of any non-home rule county may tax and regulate places for eating, amusement, theatricals, and other exhibitions, shows, and amusements in unincorporated areas of the county developed pursuant to a special use and subject to the local land resource management plan. Provides that a county board of any non-home rule county may enter into intergovernmental agreements with any one or more adjoining municipality for the purpose of implementing these taxes and regulations. Amends the Municipal Code. Provides that a municipality may enter into an intergovernmental agreement with a county to implement these taxes and regulations. Effective immediately.