Sen. John J. Cullerton
Filed: 7/26/2007
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1 | AMENDMENT TO HOUSE BILL 556
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2 | AMENDMENT NO. ______. Amend House Bill 556, AS AMENDED, by | ||||||
3 | replacing everything after the enacting clause with the | ||||||
4 | following:
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5 | "Section 5. The State Finance Act is amended by adding | ||||||
6 | Sections 5.675 and 6z-69 as follows: | ||||||
7 | (30 ILCS 105/5.675 new) | ||||||
8 | Sec. 5.675. The Healthcare Provider Relief Fund. | ||||||
9 | (30 ILCS 105/6z-69 new)
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10 | Sec. 6z-69. The Healthcare Provider Relief Fund. The | ||||||
11 | Healthcare Provider Relief Fund is created as a special fund in | ||||||
12 | the State treasury. Moneys in the Fund may be used, subject to | ||||||
13 | appropriation, by Department of Healthcare and Family Services | ||||||
14 | only for the purpose of making reimbursements to providers of | ||||||
15 | goods or services under the medical assistance program under |
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| |||||||
1 | Article V of the Illinois Public Aid Code, the Children's | ||||||
2 | Health Insurance Program Act, the Covering All Kids Health | ||||||
3 | Insurance Act, and the pharmaceutical assistance program under | ||||||
4 | the Senior Citizens and Disabled Persons Property Tax Relief | ||||||
5 | and Pharmaceutical Assistance Act. The Department shall make | ||||||
6 | all such reimbursements from the Fund in the order that claims | ||||||
7 | for those reimbursements were received by the Department. | ||||||
8 | Any interest earnings that are attributable to moneys in | ||||||
9 | the Fund must be deposited into the Fund.
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10 | Section 10. The General Obligation Bond Act is amended by | ||||||
11 | changing Section 14 as follows:
| ||||||
12 | (30 ILCS 330/14) (from Ch. 127, par. 664)
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13 | Sec. 14. Repayment.
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14 | (a) To provide for the manner of repayment of Bonds, the | ||||||
15 | Governor shall
include an appropriation in each annual State | ||||||
16 | Budget of monies in such amount
as shall be necessary and | ||||||
17 | sufficient, for the period covered by such budget,
to pay the | ||||||
18 | interest, as it shall accrue, on all Bonds issued under this | ||||||
19 | Act,
to pay and discharge the principal of such Bonds as shall, | ||||||
20 | by their terms,
fall due during such period, and to pay a | ||||||
21 | premium, if any, on Bonds to be
redeemed prior to the maturity | ||||||
22 | date. Amounts included in such appropriations
for the payment | ||||||
23 | of interest on variable rate bonds shall be the maximum amounts
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24 | of interest that may be payable for the period covered by the |
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1 | budget, after
taking into account any credits permitted in the | ||||||
2 | related indenture or other
instrument against the amount of | ||||||
3 | such interest required to be appropriated for
such period. | ||||||
4 | Amounts included in such appropriations for the payment of
| ||||||
5 | interest shall include the amounts certified by the Director of | ||||||
6 | the
Governor's Office of Management and Budget under subsection | ||||||
7 | (b) of Section 9 of this Act.
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8 | (b) A separate fund in the State Treasury called the | ||||||
9 | "General Obligation
Bond Retirement and Interest Fund" is | ||||||
10 | hereby created.
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11 | (c) The General Assembly shall annually make | ||||||
12 | appropriations to pay the
principal of, interest on, and | ||||||
13 | premium, if any, on Bonds sold under this
Act from the General | ||||||
14 | Obligation Bond Retirement and Interest Fund.
Amounts included | ||||||
15 | in such appropriations for the payment of interest on
variable | ||||||
16 | rate bonds shall be the maximum amounts of interest that may be
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17 | payable during the fiscal year, after taking into account any | ||||||
18 | credits
permitted in the related indenture or other instrument | ||||||
19 | against the amount
of such interest required to be appropriated | ||||||
20 | for such period. Amounts included
in such appropriations for | ||||||
21 | the payment of interest shall include the amounts
certified by | ||||||
22 | the Director of the
Governor's Office of Management and Budget | ||||||
23 | under subsection (b) of
Section 9 of this Act.
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24 | Beginning October 1, 2007, on the first day of each month, | ||||||
25 | or as soon thereafter as practical, the State Comptroller shall | ||||||
26 | direct and the State Treasurer shall transfer, from the General |
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1 | Revenue Fund to the General Obligation
Bond Retirement and | ||||||
2 | Interest Fund, all amounts that were paid into the General | ||||||
3 | Revenue Fund in the previous month under Section 2 of the | ||||||
4 | Cigarette Tax Act from the additional taxes imposed under the | ||||||
5 | Cigarette Tax Act and the Cigarette Use Tax Act by this | ||||||
6 | amendatory Act of the 95th General Assembly.
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7 | If for any reason there are insufficient funds in either | ||||||
8 | the General
Revenue Fund or the Road Fund to make
transfers to | ||||||
9 | the General Obligation Bond Retirement and Interest Fund as
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10 | required by Section 15 of this Act, or if for any reason the | ||||||
11 | General Assembly
fails to make appropriations sufficient to pay | ||||||
12 | the principal of, interest on,
and premium, if any, on the | ||||||
13 | Bonds, as the same by their terms shall become due,
this Act | ||||||
14 | shall constitute an irrevocable and continuing appropriation | ||||||
15 | of all
amounts necessary for that purpose, and the irrevocable | ||||||
16 | and continuing
authority for and direction to the State | ||||||
17 | Treasurer and the Comptroller to make
the necessary transfers, | ||||||
18 | as directed by the Governor, out of and disbursements
from the | ||||||
19 | revenues and funds of the
State.
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20 | (d) If, because of insufficient funds in either the General | ||||||
21 | Revenue Fund
or the Road Fund, monies have been transferred to | ||||||
22 | the General Obligation
Bond Retirement and Interest Fund, as | ||||||
23 | required by subsection (c) of this
Section, this Act shall | ||||||
24 | constitute the irrevocable and continuing authority
for and | ||||||
25 | direction to the State Treasurer and Comptroller to reimburse | ||||||
26 | these
funds of the State from the General Revenue Fund or the |
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1 | Road Fund, as
appropriate, by transferring, at such times and | ||||||
2 | in such amounts, as directed by
the Governor, an amount to | ||||||
3 | these funds equal to that transferred from them.
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4 | (Source: P.A. 93-9, eff. 6-3-03; 94-793, eff. 5-19-06.)
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5 | Section 15. The Cigarette Tax Act is amended by changing | ||||||
6 | Section 2 as follows:
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7 | (35 ILCS 130/2) (from Ch. 120, par. 453.2)
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8 | Sec. 2. Tax imposed; rate; collection, payment, and | ||||||
9 | distribution;
discount. | ||||||
10 | (a) A tax is imposed upon any person engaged in business as | ||||||
11 | a
retailer of cigarettes in this State at the rate of 5 1/2 | ||||||
12 | mills per
cigarette sold, or otherwise disposed of in the | ||||||
13 | course of such business in
this State. In addition to any other | ||||||
14 | tax imposed by this Act, a tax is
imposed upon any person | ||||||
15 | engaged in business as a retailer of cigarettes in
this State | ||||||
16 | at a rate of 1/2 mill per cigarette sold or otherwise disposed
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17 | of in the course of such business in this State on and after | ||||||
18 | January 1,
1947, and shall be paid into the Metropolitan Fair | ||||||
19 | and Exposition Authority
Reconstruction Fund or as otherwise | ||||||
20 | provided in Section 29. On and after December 1, 1985, in | ||||||
21 | addition to any
other tax imposed by this Act, a tax is imposed | ||||||
22 | upon any person engaged in
business as a retailer of cigarettes | ||||||
23 | in this State at a rate of 4 mills per
cigarette sold or | ||||||
24 | otherwise disposed of in the course of such business in
this |
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1 | State. Of the additional tax imposed by this amendatory Act of | ||||||
2 | 1985,
$9,000,000 of the moneys received by the Department of | ||||||
3 | Revenue pursuant to
this Act shall be paid each month into the | ||||||
4 | Common School Fund. On and after
the effective date of this | ||||||
5 | amendatory Act of 1989, in addition to any other tax
imposed by | ||||||
6 | this Act, a tax is imposed upon any person engaged in business | ||||||
7 | as a
retailer of cigarettes at the rate of 5 mills per | ||||||
8 | cigarette sold or
otherwise disposed of in the course of such | ||||||
9 | business in this State.
On and after the effective date of this | ||||||
10 | amendatory Act of 1993, in addition
to any other tax imposed by | ||||||
11 | this Act, a tax is imposed upon any person engaged
in business | ||||||
12 | as a retailer of cigarettes at the rate of 7 mills per | ||||||
13 | cigarette
sold or otherwise disposed of in the course of such | ||||||
14 | business in this State.
On and after December 15, 1997, in | ||||||
15 | addition
to any other tax imposed by this Act, a tax is imposed | ||||||
16 | upon any person engaged
in business as a retailer of cigarettes | ||||||
17 | at the rate of 7 mills per cigarette
sold or otherwise disposed | ||||||
18 | of in the course of such business of this State.
All of the | ||||||
19 | moneys received by the Department of Revenue pursuant to this | ||||||
20 | Act
and the Cigarette Use Tax Act from the additional taxes | ||||||
21 | imposed by this
amendatory Act of 1997, shall be paid each | ||||||
22 | month into the Common School Fund.
On and after July 1, 2002, | ||||||
23 | in addition to any other tax imposed by this Act,
a tax is | ||||||
24 | imposed upon any person engaged in business as a retailer of
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25 | cigarettes at the rate of 20.0 mills per cigarette sold or | ||||||
26 | otherwise disposed
of
in the course of such business in this |
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1 | State.
Beginning on September 1, 2007 in addition to any other | ||||||
2 | tax imposed by this Act, a tax is imposed upon any person | ||||||
3 | engaged in business as a retailer of cigarettes at the rate of | ||||||
4 | 45 mills per cigarette sold or otherwise disposed of in the | ||||||
5 | course of such business in this State. Of the moneys received | ||||||
6 | by the Department of Revenue under this Act and the Cigarette | ||||||
7 | Use Tax Act from the additional taxes imposed by this | ||||||
8 | amendatory Act of the 95th General Assembly, 83% must be paid | ||||||
9 | each month into the General Revenue Fund and 17% must be paid | ||||||
10 | each month into the Healthcare Provider Relief Fund. The | ||||||
11 | payment of such taxes shall be evidenced by a stamp affixed to
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12 | each original package of cigarettes, or an authorized | ||||||
13 | substitute for such stamp
imprinted on each original package of | ||||||
14 | such cigarettes underneath the sealed
transparent outside | ||||||
15 | wrapper of such original package, as hereinafter provided.
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16 | However, such taxes are not imposed upon any activity in such | ||||||
17 | business in
interstate commerce or otherwise, which activity | ||||||
18 | may not under
the Constitution and statutes of the United | ||||||
19 | States be made the subject of
taxation by this State.
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20 | Beginning on the effective date of this amendatory Act of | ||||||
21 | the 92nd General
Assembly and through June 30, 2006,
all of the | ||||||
22 | moneys received by the Department of Revenue pursuant to this | ||||||
23 | Act
and the Cigarette Use Tax Act, other than the moneys that | ||||||
24 | are dedicated to the Common
School Fund, shall be distributed | ||||||
25 | each month as follows: first, there shall be
paid into the | ||||||
26 | General Revenue Fund an amount which, when added to the amount
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1 | paid into the Common School Fund for that month, equals | ||||||
2 | $33,300,000, except that in the month of August of 2004, this | ||||||
3 | amount shall equal $83,300,000; then, from
the moneys | ||||||
4 | remaining, if any amounts required to be paid into the General
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5 | Revenue Fund in previous months remain unpaid, those amounts | ||||||
6 | shall be paid into
the General Revenue Fund;
then, beginning on | ||||||
7 | April 1, 2003, from the moneys remaining, $5,000,000 per
month | ||||||
8 | shall be paid into the School Infrastructure Fund; then, if any | ||||||
9 | amounts
required to be paid into the School Infrastructure Fund | ||||||
10 | in previous months
remain unpaid, those amounts shall be paid | ||||||
11 | into the School Infrastructure
Fund;
then the moneys remaining, | ||||||
12 | if any, shall be paid into the Long-Term Care
Provider Fund.
To | ||||||
13 | the extent that more than $25,000,000 has been paid into the | ||||||
14 | General
Revenue Fund and Common School Fund per month for the | ||||||
15 | period of July 1, 1993
through the effective date of this | ||||||
16 | amendatory Act of 1994 from combined
receipts
of the Cigarette | ||||||
17 | Tax Act and the Cigarette Use Tax Act, notwithstanding the
| ||||||
18 | distribution provided in this Section, the Department of | ||||||
19 | Revenue is hereby
directed to adjust the distribution provided | ||||||
20 | in this Section to increase the
next monthly payments to the | ||||||
21 | Long Term Care Provider Fund by the amount paid to
the General | ||||||
22 | Revenue Fund and Common School Fund in excess of $25,000,000 | ||||||
23 | per
month and to decrease the next monthly payments to the | ||||||
24 | General Revenue Fund and
Common School Fund by that same excess | ||||||
25 | amount.
| ||||||
26 | Beginning on July 1, 2006, all of the moneys received by |
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| |||||||
1 | the Department of Revenue pursuant to this Act and the | ||||||
2 | Cigarette Use Tax Act, other than the moneys that are dedicated | ||||||
3 | to the Common School Fund and, beginning on the effective date | ||||||
4 | of this amendatory Act of 2007, other than the moneys from the | ||||||
5 | additional taxes imposed by this amendatory Act of the 95th | ||||||
6 | General Assembly that must be paid each month into the General | ||||||
7 | Revenue Fund and the Healthcare Provider Relief Fund , shall be | ||||||
8 | distributed each month as follows: first, there shall | ||||||
9 | additionally be paid into the General Revenue Fund an amount | ||||||
10 | that, when added to the amount paid into the Common School Fund | ||||||
11 | for that month, equals $29,200,000; then, from the moneys | ||||||
12 | remaining, if any amounts required to be paid into the General | ||||||
13 | Revenue Fund in previous months remain unpaid, those amounts | ||||||
14 | shall be paid into the General Revenue Fund; then from the | ||||||
15 | moneys remaining, $5,000,000 per month shall be paid into the | ||||||
16 | School Infrastructure Fund; then, if any amounts required to be | ||||||
17 | paid into the School Infrastructure Fund in previous months | ||||||
18 | remain unpaid, those amounts shall be paid into the School | ||||||
19 | Infrastructure Fund; then the moneys remaining, if any, shall | ||||||
20 | be paid into the Long-Term Care Provider Fund.
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21 | When any tax imposed herein terminates or has terminated, | ||||||
22 | distributors
who have bought stamps while such tax was in | ||||||
23 | effect and who therefore paid
such tax, but who can show, to | ||||||
24 | the Department's satisfaction, that they
sold the cigarettes to | ||||||
25 | which they affixed such stamps after such tax had
terminated | ||||||
26 | and did not recover the tax or its equivalent from purchasers,
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1 | shall be allowed by the Department to take credit for such | ||||||
2 | absorbed tax
against subsequent tax stamp purchases from the | ||||||
3 | Department by such
distributor.
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4 | The impact of the tax levied by this Act is imposed upon | ||||||
5 | the retailer
and shall be prepaid or pre-collected by the | ||||||
6 | distributor for the purpose of
convenience and facility only, | ||||||
7 | and the amount of the tax shall be added to
the price of the | ||||||
8 | cigarettes sold by such distributor. Collection of the tax
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9 | shall be evidenced by a stamp or stamps affixed to each | ||||||
10 | original package of
cigarettes, as hereinafter provided.
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11 | Each distributor shall collect the tax from the retailer at | ||||||
12 | or before
the time of the sale, shall affix the stamps as | ||||||
13 | hereinafter required, and
shall remit the tax collected from | ||||||
14 | retailers to the Department, as
hereinafter provided. Any | ||||||
15 | distributor who fails to properly collect and pay
the tax | ||||||
16 | imposed by this Act shall be liable for the tax. Any | ||||||
17 | distributor having
cigarettes to which stamps have been affixed | ||||||
18 | in his possession for sale on the
effective date of this | ||||||
19 | amendatory Act of 1989 shall not be required to pay the
| ||||||
20 | additional tax imposed by this amendatory Act of 1989 on such | ||||||
21 | stamped
cigarettes. Any distributor having cigarettes to which | ||||||
22 | stamps have been affixed
in his or her possession for sale at | ||||||
23 | 12:01 a.m. on the effective date of this
amendatory Act of | ||||||
24 | 1993, is required to pay the additional tax imposed by this
| ||||||
25 | amendatory Act of 1993 on such stamped cigarettes. This | ||||||
26 | payment, less the
discount provided in subsection (b), shall be |
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1 | due when the distributor first
makes a purchase of cigarette | ||||||
2 | tax stamps after the effective date of this
amendatory Act of | ||||||
3 | 1993, or on the first due date of a return under this Act
after | ||||||
4 | the effective date of this amendatory Act of 1993, whichever | ||||||
5 | occurs
first. Any distributor having cigarettes to which stamps | ||||||
6 | have been affixed
in his possession for sale on December 15, | ||||||
7 | 1997
shall not be required to pay the additional tax imposed by | ||||||
8 | this amendatory Act
of 1997 on such stamped cigarettes.
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9 | Any distributor having cigarettes to which stamps have been | ||||||
10 | affixed in his
or her
possession for sale on July 1, 2002 shall | ||||||
11 | not be required to pay the additional
tax imposed by this | ||||||
12 | amendatory Act of the 92nd General Assembly on those
stamped
| ||||||
13 | cigarettes. Any distributor having cigarettes to which stamps | ||||||
14 | have been affixed in his
or her
possession for sale on or after | ||||||
15 | September 1, 2007 is required to pay the additional tax imposed | ||||||
16 | by this amendatory Act of the 95th General Assembly on those | ||||||
17 | stamped cigarettes. This payment, less the discount provided in | ||||||
18 | subsection (b), is due when the distributor first makes a | ||||||
19 | purchase of cigarette tax stamps on or after the effective date | ||||||
20 | of this amendatory Act of the 95th General Assembly or on the | ||||||
21 | first due date of a return
under this Act occurring on or after | ||||||
22 | the effective date of this amendatory Act of the 95th General | ||||||
23 | Assembly, whichever occurs first.
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24 | The amount of the Cigarette Tax imposed by this Act shall | ||||||
25 | be separately
stated, apart from the price of the goods, by | ||||||
26 | both distributors and
retailers, in all advertisements, bills |
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1 | and sales invoices.
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2 | (b) The distributor shall be required to collect the taxes | ||||||
3 | provided
under paragraph (a) hereof, and, to cover the costs of | ||||||
4 | such collection,
shall be allowed a discount during any year | ||||||
5 | commencing July 1st and ending
the following June 30th in | ||||||
6 | accordance with the schedule set out
hereinbelow, which | ||||||
7 | discount shall be allowed at the time of purchase of the
stamps | ||||||
8 | when purchase is required by this Act, or at the time when the | ||||||
9 | tax
is remitted to the Department without the purchase of | ||||||
10 | stamps from the
Department when that method of paying the tax | ||||||
11 | is required or authorized by
this Act. Prior to December 1, | ||||||
12 | 1985, a discount equal to 1 2/3% of
the amount of the tax up to | ||||||
13 | and including the first $700,000 paid hereunder by
such | ||||||
14 | distributor to the Department during any such year; 1 1/3% of | ||||||
15 | the next
$700,000 of tax or any part thereof, paid hereunder by | ||||||
16 | such distributor to the
Department during any such year; 1% of | ||||||
17 | the next $700,000 of tax, or any part
thereof, paid hereunder | ||||||
18 | by such distributor to the Department during any such
year, and | ||||||
19 | 2/3 of 1% of the amount of any additional tax paid hereunder by | ||||||
20 | such
distributor to the Department during any such year shall | ||||||
21 | apply. On and after
December 1, 1985, a discount equal to 1.75% | ||||||
22 | of the amount of the tax payable
under this Act up to and | ||||||
23 | including the first $3,000,000 paid hereunder by such
| ||||||
24 | distributor to the Department during any such year and 1.5% of | ||||||
25 | the amount of
any additional tax paid hereunder by such | ||||||
26 | distributor to the Department during
any such year shall apply.
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1 | Two or more distributors that use a common means of | ||||||
2 | affixing revenue tax
stamps or that are owned or controlled by | ||||||
3 | the same interests shall be
treated as a single distributor for | ||||||
4 | the purpose of computing the discount.
| ||||||
5 | (c) The taxes herein imposed are in addition to all other | ||||||
6 | occupation or
privilege taxes imposed by the State of Illinois, | ||||||
7 | or by any political
subdivision thereof, or by any municipal | ||||||
8 | corporation.
| ||||||
9 | (Source: P.A. 93-839, eff. 7-30-04; 94-91, eff. 7-1-05; 94-839, | ||||||
10 | eff. 6-6-06.)
| ||||||
11 | Section 20. The Cigarette Use Tax Act is amended by | ||||||
12 | changing Section 2 as follows:
| ||||||
13 | (35 ILCS 135/2) (from Ch. 120, par. 453.32)
| ||||||
14 | Sec. 2. A tax is imposed upon the privilege of using | ||||||
15 | cigarettes in this
State, at the rate of 6 mills per cigarette | ||||||
16 | so used. On and after
December 1, 1985, in addition to any | ||||||
17 | other tax imposed by this Act, a tax
is imposed upon the | ||||||
18 | privilege of using cigarettes in this State at a rate
of 4 | ||||||
19 | mills per cigarette so used. On and after the effective date of | ||||||
20 | this
amendatory Act of 1989, in addition to any other tax | ||||||
21 | imposed by this Act, a
tax is imposed upon the privilege of | ||||||
22 | using cigarettes in this State at the
rate of 5 mills per | ||||||
23 | cigarette so used. On and after the effective date of this
| ||||||
24 | amendatory Act of 1993, in addition to any other tax imposed by |
| |||||||
| |||||||
1 | this Act, a tax
is imposed upon the privilege of using | ||||||
2 | cigarettes in this State at a rate of 7
mills per cigarette so | ||||||
3 | used. On and after December 15,
1997, in addition to any other | ||||||
4 | tax imposed by this Act, a tax
is imposed upon the privilege of | ||||||
5 | using cigarettes in this State at a rate of
7 mills per | ||||||
6 | cigarette so used.
On and after July 1, 2002, in addition to | ||||||
7 | any other tax imposed by
this Act, a tax is imposed
upon the | ||||||
8 | privilege of using cigarettes in this State at a rate of 20.0 | ||||||
9 | mills
per cigarette so used. Beginning on September 1, 2007, in | ||||||
10 | addition to any other tax imposed by this Act, a tax is imposed | ||||||
11 | upon the privilege of using cigarettes in this State at a rate | ||||||
12 | of 45 mills per cigarette so used.
The taxes herein imposed | ||||||
13 | shall be in
addition to
all other occupation or privilege taxes | ||||||
14 | imposed by the State of Illinois or by
any political | ||||||
15 | subdivision thereof or by any municipal corporation.
| ||||||
16 | When any tax imposed herein terminates or has terminated, | ||||||
17 | distributors
who have bought stamps while such tax was in | ||||||
18 | effect and who therefore paid
such tax, but who can show, to | ||||||
19 | the Department's satisfaction, that they
sold the cigarettes to | ||||||
20 | which they affixed such stamps after such tax had
terminated | ||||||
21 | and did not recover the tax or its equivalent from purchasers,
| ||||||
22 | shall be allowed by the Department to take credit for such | ||||||
23 | absorbed tax
against subsequent tax stamp purchases from the | ||||||
24 | Department by such
distributors.
| ||||||
25 | When the word "tax" is used in this Act, it shall include | ||||||
26 | any tax or tax
rate imposed by this Act and shall mean the |
| |||||||
| |||||||
1 | singular of "tax" or the plural
"taxes" as the context may | ||||||
2 | require.
| ||||||
3 | Any distributor having cigarettes to which stamps have been | ||||||
4 | affixed in
his possession for sale on the effective date of | ||||||
5 | this amendatory Act of
1989 shall not be required to pay the | ||||||
6 | additional tax imposed by this
amendatory Act of 1989 on such | ||||||
7 | stamped cigarettes. Any distributor having
cigarettes to which | ||||||
8 | stamps have been affixed in his or her possession for sale
at | ||||||
9 | 12:01 a.m. on the effective date of this amendatory Act of | ||||||
10 | 1993, is required
to pay the additional tax imposed by this | ||||||
11 | amendatory Act of 1993 on such
stamped cigarettes. This payment | ||||||
12 | shall be due when the distributor first makes
a purchase of | ||||||
13 | cigarette tax stamps after the effective date of this | ||||||
14 | amendatory
Act of 1993, or on the first due date of a return | ||||||
15 | under this Act after the
effective date of this amendatory Act | ||||||
16 | of 1993, whichever occurs first. Once a
distributor tenders | ||||||
17 | payment of the additional tax to the Department, the
| ||||||
18 | distributor may purchase stamps from the Department.
Any | ||||||
19 | distributor having cigarettes to which stamps have been affixed
| ||||||
20 | in his possession for sale on December 15, 1997
shall not be | ||||||
21 | required to pay the additional tax imposed by this amendatory | ||||||
22 | Act
of 1997 on such stamped cigarettes.
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23 | Any distributor having cigarettes to which stamps have been | ||||||
24 | affixed in his
or her possession for sale on July 1, 2002 shall | ||||||
25 | not be required to pay the
additional
tax imposed by this | ||||||
26 | amendatory Act of the 92nd General Assembly on those
stamped
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1 | cigarettes. Any distributor having cigarettes to which stamps | ||||||
2 | have been affixed in his
or her
possession for sale on or after | ||||||
3 | September 1, 2007 is required to pay the additional tax imposed | ||||||
4 | by this amendatory Act of the 95th General Assembly on those | ||||||
5 | stamped cigarettes. This payment is due when the distributor | ||||||
6 | first makes a purchase of cigarette tax stamps on or after
the | ||||||
7 | effective date of this amendatory Act of the 95th General | ||||||
8 | Assembly or on the first due date of a return under this Act | ||||||
9 | occurring on or after the effective date of this amendatory Act | ||||||
10 | of the 95th General Assembly, whichever occurs first.
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11 | (Source: P.A. 92-536, eff. 6-6-02.)
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12 | Section 25. The Counties Code is amended by adding Section | ||||||
13 | 5-1008.7 as follows: | ||||||
14 | (55 ILCS 5/5-1008.7 new) | ||||||
15 | Sec. 5-1008.7. County cigarette tax. | ||||||
16 | (a) The definitions as used in the Cigarette Tax Act (35 | ||||||
17 | ILCS 130/) are hereby expressly adopted as if fully set forth | ||||||
18 | in this Section and apply to all provisions of this Section. | ||||||
19 | (b) The county board of any county may, by ordinance or | ||||||
20 | resolution, impose a county cigarette tax upon any person | ||||||
21 | engaged in business as a retailer of cigarettes in a county | ||||||
22 | located in this State. If imposed, the tax may not exceed the | ||||||
23 | rate of 100 mills per cigarette sold or otherwise disposed of | ||||||
24 | in the course of such business in this State. The tax shall be |
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1 | administered by the county imposing that tax. The payment of | ||||||
2 | the taxes must be evidenced by a stamp affixed to each original | ||||||
3 | package of cigarettes, or an authorized substitute for such a | ||||||
4 | stamp, imprinted on each original package of the cigarettes | ||||||
5 | underneath the sealed transparent outside wrapper or on the | ||||||
6 | exterior of the outside wrapper of the original package. | ||||||
7 | The tax under this Section, however, is not imposed upon | ||||||
8 | any activity in any business in interstate commerce or | ||||||
9 | otherwise that may not, under the Constitution and statutes of | ||||||
10 | the United States, be made the subject of taxation by this | ||||||
11 | State.
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12 | The impact of the tax levied by this Act is imposed upon | ||||||
13 | the retailer and must be prepaid or precollected by the | ||||||
14 | distributor for the purpose of convenience and facility only, | ||||||
15 | and the amount of the tax must be added to the price of the | ||||||
16 | cigarettes sold by the distributor. The collection of the tax | ||||||
17 | must be evidenced by a stamp or stamps affixed to each original | ||||||
18 | package of cigarettes. | ||||||
19 | Each distributor must collect the tax from the retailer at | ||||||
20 | or before the time of the sale, must affix the stamps, and must | ||||||
21 | remit, to the county, the tax collected from the retailer. Any | ||||||
22 | distributor who fails to properly collect and pay the tax | ||||||
23 | imposed by this Section is liable for the tax.
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24 | The amount of the tax imposed under this Section must be | ||||||
25 | separately stated, apart from the price of the goods, by both | ||||||
26 | distributors and retailers, in all advertisements, bills, and |
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1 | sales invoices.
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2 | (c) The taxes imposed under this Section are in addition to | ||||||
3 | all other occupation or privilege taxes imposed by the State of | ||||||
4 | Illinois, or by any political subdivision thereof, or by any | ||||||
5 | municipal corporation.
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6 | (d) Any proceeds collected from the tax imposed under this | ||||||
7 | Section may be used by the county only for the purpose of | ||||||
8 | public health and safety.
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9 | (e) An ordinance or resolution imposing or discontinuing | ||||||
10 | the tax under this Section or changing the rate of the tax must | ||||||
11 | be adopted by the county board and a certified copy of the | ||||||
12 | ordinance or resolution be filed with the county clerk on or | ||||||
13 | before the first day of the month following the adoption of the | ||||||
14 | ordinance or resolution, whereupon the county shall proceed to | ||||||
15 | administer and enforce this Section no sooner than 60 days | ||||||
16 | after the adoption and filing. | ||||||
17 | (f) All of the provisions of the Cigarette Tax Act (35 ILCS | ||||||
18 | 130/) that are not inconsistent with this Section apply, as far | ||||||
19 | as practical, to the subject matter of this Section to the same | ||||||
20 | extent as if the provisions were included in this Section. ".
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21 | Section 99. Effective date. This Act takes effect upon | ||||||
22 | becoming law.".
|