On or before October 1, 2019, and on or before each May 1 thereafter, the Department of Transportation shall provide to the Department a list of units of local government that have certified to the Department of Transportation that they have an airport-related purpose. If a unit of local government is included in the list of units of local government that have certified that they have an airport-related purpose that is provided by the Department of Transportation to the Department on or before October 1, 2019, then, beginning on December 1, 2019, any retailers' occupation tax and service occupation tax imposed by the unit of local government and administered by the Department shall continue to be collected on aviation fuel sold in that unit of local government. Failure by a unit of local government to file an initial certification shall be treated as confirmation that the unit of local government does not have an airport-related purpose, thereby exempting, beginning on December 1, 2019, aviation fuel from any retailers' occupation tax and service occupation tax imposed by the unit of local government and administered by the Department.
Beginning in 2020 and in each year thereafter, if a unit of local government is included in the list of units of local government that have certified that they have an airport-related purpose that is provided by the Department of Transportation to the Department on or before May 1, then any retailers' occupation tax and service occupation tax imposed by the unit of local government and administered by the Department shall continue to be (or begin to be, as the case may be) collected on aviation fuel sold in that unit of local government beginning on the following July 1. Once a unit of local government has certified that it has an airport-related purpose, failure during an annual recertification period to file a certification that it has an airport-related purpose shall be treated as confirmation that it no longer has an airport-related purpose, thereby exempting, beginning on July 1 of that year, aviation fuel from any retailers' occupation tax and service occupation tax imposed by the unit of local government and administered by the Department.
35 ILCS 120/2-22