USE/OCC-FIREWORKS

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that 80% of the proceeds attributable to the sale of fireworks shall be deposited into the Common School Fund. Provides that the remainder shall be deposited into the State and Local Sales Tax Reform Fund (in the case of proceeds collected under the Use Tax Act and the Service Use Tax Act) or the County and Mass Transit District Fund and the Local Government Tax Fund (in the case of the Service Occupation Tax Act and the Retailers' Occupation Tax Act).