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| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB0947 Introduced , by Rep. Michael J. Madigan SYNOPSIS AS INTRODUCED:
| | 65 ILCS 5/8-11-3 | from Ch. 24, par. 8-11-3 |
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Amends the Illinois Municipal Code. Makes a technical change in a Section
concerning municipal cigarette taxes.
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| | A BILL FOR |
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| | HB0947 | | LRB101 03327 AWJ 48335 b |
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| 1 | | AN ACT concerning local government.
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| 2 | | Be it enacted by the People of the State of Illinois, |
| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Illinois Municipal Code is amended by |
| 5 | | changing Section 8-11-3 as follows:
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| 6 | | (65 ILCS 5/8-11-3) (from Ch. 24, par. 8-11-3)
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| 7 | | Sec. 8-11-3.
The
The corporate authorities of any |
| 8 | | municipality may tax persons
engaged in the business of selling |
| 9 | | cigarettes at retail, at a rate of not
exceeding one cent per |
| 10 | | package of 20 cigarettes and may provide for the
administration |
| 11 | | and enforcement of such tax, and for the collection thereof
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| 12 | | from the persons subject to the tax, or their suppliers, or |
| 13 | | from taxpayers
and suppliers, as the corporate authorities |
| 14 | | determine to be necessary or
practicable for the effective |
| 15 | | administration of the tax. |
| 16 | | The tax herein authorized may not be levied during any |
| 17 | | period in which
there is in force a municipal retailers' |
| 18 | | occupation tax levied under
authority of Section 8-11-1. The |
| 19 | | adoption of a municipal retailers'
occupation tax shall not, |
| 20 | | however, affect liabilities, obligations and
penalties |
| 21 | | incurred by any persons pursuant to an ordinance or resolution
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| 22 | | imposing a cigarette tax under this Section 8-11-3 and |
| 23 | | providing for its
administration and enforcement, in respect to |