Sen. John J. Cullerton
Filed: 8/8/2007
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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 changing | ||||||
6 | Section 8h and by adding 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. | ||||||
10 | (30 ILCS 105/8h)
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11 | Sec. 8h. Transfers to General Revenue Fund. | ||||||
12 | (a) Except as otherwise provided in this Section and | ||||||
13 | Section 8n of this Act, and (c), (d), or (e),
notwithstanding | ||||||
14 | any other
State law to the contrary, the Governor
may, through | ||||||
15 | June 30, 2007, from time to time direct the State Treasurer and | ||||||
16 | Comptroller to transfer
a specified sum from any fund held by | ||||||
17 | the State Treasurer to the General
Revenue Fund in order to | ||||||
18 | help defray the State's operating costs for the
fiscal year. | ||||||
19 | The total transfer under this Section from any fund in any
| ||||||
20 | fiscal year shall not exceed the lesser of (i) 8% of the | ||||||
21 | revenues to be deposited
into the fund during that fiscal year | ||||||
22 | or (ii) an amount that leaves a remaining fund balance of 25% | ||||||
23 | of the July 1 fund balance of that fiscal year. In fiscal year | ||||||
24 | 2005 only, prior to calculating the July 1, 2004 final | ||||||
25 | balances, the Governor may calculate and direct the State |
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1 | Treasurer with the Comptroller to transfer additional amounts | ||||||
2 | determined by applying the formula authorized in Public Act | ||||||
3 | 93-839 to the funds balances on July 1, 2003.
No transfer may | ||||||
4 | be made from a fund under this Section that would have the
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5 | effect of reducing the available balance in the fund to an | ||||||
6 | amount less than
the amount remaining unexpended and unreserved | ||||||
7 | from the total appropriation
from that fund estimated to be | ||||||
8 | expended for that fiscal year. This Section does not apply to | ||||||
9 | any
funds that are restricted by federal law to a specific use, | ||||||
10 | to any funds in
the Motor Fuel Tax Fund, the Intercity | ||||||
11 | Passenger Rail Fund, the Hospital Provider Fund, the Medicaid | ||||||
12 | Provider Relief Fund, the Teacher Health Insurance Security | ||||||
13 | Fund, the Reviewing Court Alternative Dispute Resolution Fund, | ||||||
14 | the Voters' Guide Fund, the Foreign Language Interpreter Fund, | ||||||
15 | the Lawyers' Assistance Program Fund, the Supreme Court Federal | ||||||
16 | Projects Fund, the Supreme Court Special State Projects Fund, | ||||||
17 | the Supplemental Low-Income Energy Assistance Fund, the Good | ||||||
18 | Samaritan Energy Trust Fund, the Low-Level Radioactive Waste | ||||||
19 | Facility Development and Operation Fund, the Horse Racing | ||||||
20 | Equity Trust Fund, or the Hospital Basic Services Preservation | ||||||
21 | Fund, or to any
funds to which subsection (f) of Section 20-40 | ||||||
22 | of the Nursing and Advanced Practice Nursing Act applies. No | ||||||
23 | transfers may be made under this Section from the Pet | ||||||
24 | Population Control Fund. Notwithstanding any
other provision | ||||||
25 | of this Section, for fiscal year 2004,
the total transfer under | ||||||
26 | this Section from the Road Fund or the State
Construction |
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1 | Account Fund shall not exceed the lesser of (i) 5% of the | ||||||
2 | revenues to be deposited
into the fund during that fiscal year | ||||||
3 | or (ii) 25% of the beginning balance in the fund.
For fiscal | ||||||
4 | year 2005 through fiscal year 2007, no amounts may be | ||||||
5 | transferred under this Section from the Road Fund, the State | ||||||
6 | Construction Account Fund, the Criminal Justice Information | ||||||
7 | Systems Trust Fund, the Wireless Service Emergency Fund, or the | ||||||
8 | Mandatory Arbitration Fund.
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9 | In determining the available balance in a fund, the | ||||||
10 | Governor
may include receipts, transfers into the fund, and | ||||||
11 | other
resources anticipated to be available in the fund in that | ||||||
12 | fiscal year.
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13 | The State Treasurer and Comptroller shall transfer the | ||||||
14 | amounts designated
under this Section as soon as may be | ||||||
15 | practicable after receiving the direction
to transfer from the | ||||||
16 | Governor.
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17 | (a-5) Transfers directed to be made under this Section on | ||||||
18 | or before February 28, 2006 that are still pending on May 19, | ||||||
19 | 2006 ( the effective date of Public Act 94-774)
this amendatory | ||||||
20 | Act of the 94th General Assembly shall be redirected as | ||||||
21 | provided in Section 8n of this Act.
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22 | (b) This Section does not apply to: (i) the Ticket For The | ||||||
23 | Cure Fund; (ii) any fund established under the Community Senior | ||||||
24 | Services and Resources Act; or (iii) on or after January 1, | ||||||
25 | 2006 (the effective date of Public Act 94-511), the Child Labor | ||||||
26 | and Day and Temporary Labor Enforcement Fund. |
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1 | (c) This Section does not apply to the Demutualization | ||||||
2 | Trust Fund established under the Uniform Disposition of | ||||||
3 | Unclaimed Property Act.
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4 | (d) This Section does not apply to moneys set aside in the | ||||||
5 | Illinois State Podiatric Disciplinary Fund for podiatric | ||||||
6 | scholarships and residency programs under the Podiatric | ||||||
7 | Scholarship and Residency Act. | ||||||
8 | (e) Subsection (a) does not apply to, and no transfer may | ||||||
9 | be made under this Section from, the Pension Stabilization | ||||||
10 | Fund , the Tax Compliance and Enforcement Fund, or the | ||||||
11 | Healthcare Provider Relief Fund .
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12 | (Source: P.A. 93-32, eff. 6-20-03; 93-659, eff. 2-3-04; 93-674, | ||||||
13 | eff. 6-10-04; 93-714, eff. 7-12-04; 93-801, eff. 7-22-04; | ||||||
14 | 93-839, eff. 7-30-04; 93-1054, eff. 11-18-04; 93-1067, eff. | ||||||
15 | 1-15-05; 94-91, eff. 7-1-05; 94-120, eff. 7-6-05; 94-511, eff. | ||||||
16 | 1-1-06; 94-535, eff. 8-10-05; 94-639, eff. 8-22-05; 94-645, | ||||||
17 | eff. 8-22-05; 94-648, eff. 1-1-06; 94-686, eff. 11-2-05; | ||||||
18 | 94-691, eff. 11-2-05; 94-726, eff. 1-20-06; 94-773, eff. | ||||||
19 | 5-18-06; 94-774, eff. 5-19-06; 94-804, eff. 5-26-06; 94-839, | ||||||
20 | eff. 6-6-06; revised 6-19-06.)
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21 | Section 10. The Cigarette Tax Act is amended by changing | ||||||
22 | Section 2 as follows:
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23 | (35 ILCS 130/2) (from Ch. 120, par. 453.2)
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24 | Sec. 2. Tax imposed; rate; collection, payment, and |
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1 | distribution;
discount. | ||||||
2 | (a) A tax is imposed upon any person engaged in business as | ||||||
3 | a
retailer of cigarettes in this State at the rate of 5 1/2 | ||||||
4 | mills per
cigarette sold, or otherwise disposed of in the | ||||||
5 | course of such business in
this State. In addition to any other | ||||||
6 | tax imposed by this Act, a tax is
imposed upon any person | ||||||
7 | engaged in business as a retailer of cigarettes in
this State | ||||||
8 | at a rate of 1/2 mill per cigarette sold or otherwise disposed
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9 | of in the course of such business in this State on and after | ||||||
10 | January 1,
1947, and shall be paid into the Metropolitan Fair | ||||||
11 | and Exposition Authority
Reconstruction Fund or as otherwise | ||||||
12 | provided in Section 29. On and after December 1, 1985, in | ||||||
13 | addition to any
other tax imposed by this Act, a tax is imposed | ||||||
14 | upon any person engaged in
business as a retailer of cigarettes | ||||||
15 | in this State at a rate of 4 mills per
cigarette sold or | ||||||
16 | otherwise disposed of in the course of such business in
this | ||||||
17 | State. Of the additional tax imposed by this amendatory Act of | ||||||
18 | 1985,
$9,000,000 of the moneys received by the Department of | ||||||
19 | Revenue pursuant to
this Act shall be paid each month into the | ||||||
20 | Common School Fund. On and after
the effective date of this | ||||||
21 | amendatory Act of 1989, in addition to any other tax
imposed by | ||||||
22 | this Act, a tax is imposed upon any person engaged in business | ||||||
23 | as a
retailer of cigarettes at the rate of 5 mills per | ||||||
24 | cigarette sold or
otherwise disposed of in the course of such | ||||||
25 | business in this State.
On and after the effective date of this | ||||||
26 | amendatory Act of 1993, in addition
to any other tax imposed by |
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1 | this Act, a tax is imposed upon any person engaged
in business | ||||||
2 | as a retailer of cigarettes at the rate of 7 mills per | ||||||
3 | cigarette
sold or otherwise disposed of in the course of such | ||||||
4 | business in this State.
On and after December 15, 1997, in | ||||||
5 | addition
to any other tax imposed by this Act, a tax is imposed | ||||||
6 | upon any person engaged
in business as a retailer of cigarettes | ||||||
7 | at the rate of 7 mills per cigarette
sold or otherwise disposed | ||||||
8 | of in the course of such business of this State.
All of the | ||||||
9 | moneys received by the Department of Revenue pursuant to this | ||||||
10 | Act
and the Cigarette Use Tax Act from the additional taxes | ||||||
11 | imposed by this
amendatory Act of 1997, shall be paid each | ||||||
12 | month into the Common School Fund.
On and after July 1, 2002, | ||||||
13 | in addition to any other tax imposed by this Act,
a tax is | ||||||
14 | imposed upon any person engaged in business as a retailer of
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15 | cigarettes at the rate of 20.0 mills per cigarette sold or | ||||||
16 | otherwise disposed
of
in the course of such business in this | ||||||
17 | State.
Beginning on September 1, 2007 in addition to any other | ||||||
18 | tax imposed by this Act, a tax is imposed upon any person | ||||||
19 | engaged in business as a retailer of cigarettes at the rate of | ||||||
20 | 45 mills per cigarette sold or otherwise disposed of in the | ||||||
21 | course of such business in this State. Of the moneys received | ||||||
22 | by the Department of Revenue under this Act and the Cigarette | ||||||
23 | Use Tax Act from the additional taxes imposed by this | ||||||
24 | amendatory Act of the 95th General Assembly: (i) 0.57% must be | ||||||
25 | paid each month into the Tax Compliance and Enforcement Fund | ||||||
26 | for the purpose of the enforcement of this Act and of the |
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1 | Cigarette Use Tax Act; (ii) 28.57% must be paid each month into | ||||||
2 | the Healthcare Provider Relief Fund; and (iii) 70.86% must be | ||||||
3 | paid each month into the Pension Stabilization Fund. The | ||||||
4 | payment of such taxes shall be evidenced by a stamp affixed to
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5 | each original package of cigarettes, or an authorized | ||||||
6 | substitute for such stamp
imprinted on each original package of | ||||||
7 | such cigarettes underneath the sealed
transparent outside | ||||||
8 | wrapper of such original package, as hereinafter provided.
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9 | However, such taxes are not imposed upon any activity in such | ||||||
10 | business in
interstate commerce or otherwise, which activity | ||||||
11 | may not under
the Constitution and statutes of the United | ||||||
12 | States be made the subject of
taxation by this State.
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13 | Beginning on the effective date of this amendatory Act of | ||||||
14 | the 92nd General
Assembly and through June 30, 2006,
all of the | ||||||
15 | moneys received by the Department of Revenue pursuant to this | ||||||
16 | Act
and the Cigarette Use Tax Act, other than the moneys that | ||||||
17 | are dedicated to the Common
School Fund, shall be distributed | ||||||
18 | each month as follows: first, there shall be
paid into the | ||||||
19 | General Revenue Fund an amount which, when added to the amount
| ||||||
20 | paid into the Common School Fund for that month, equals | ||||||
21 | $33,300,000, except that in the month of August of 2004, this | ||||||
22 | amount shall equal $83,300,000; then, from
the moneys | ||||||
23 | remaining, if any amounts required to be paid into the General
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24 | Revenue Fund in previous months remain unpaid, those amounts | ||||||
25 | shall be paid into
the General Revenue Fund;
then, beginning on | ||||||
26 | April 1, 2003, from the moneys remaining, $5,000,000 per
month |
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1 | shall be paid into the School Infrastructure Fund; then, if any | ||||||
2 | amounts
required to be paid into the School Infrastructure Fund | ||||||
3 | in previous months
remain unpaid, those amounts shall be paid | ||||||
4 | into the School Infrastructure
Fund;
then the moneys remaining, | ||||||
5 | if any, shall be paid into the Long-Term Care
Provider Fund.
To | ||||||
6 | the extent that more than $25,000,000 has been paid into the | ||||||
7 | General
Revenue Fund and Common School Fund per month for the | ||||||
8 | period of July 1, 1993
through the effective date of this | ||||||
9 | amendatory Act of 1994 from combined
receipts
of the Cigarette | ||||||
10 | Tax Act and the Cigarette Use Tax Act, notwithstanding the
| ||||||
11 | distribution provided in this Section, the Department of | ||||||
12 | Revenue is hereby
directed to adjust the distribution provided | ||||||
13 | in this Section to increase the
next monthly payments to the | ||||||
14 | Long Term Care Provider Fund by the amount paid to
the General | ||||||
15 | Revenue Fund and Common School Fund in excess of $25,000,000 | ||||||
16 | per
month and to decrease the next monthly payments to the | ||||||
17 | General Revenue Fund and
Common School Fund by that same excess | ||||||
18 | amount.
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19 | Beginning on July 1, 2006, all of the moneys received by | ||||||
20 | the Department of Revenue pursuant to this Act and the | ||||||
21 | Cigarette Use Tax Act, other than the moneys that are dedicated | ||||||
22 | to the Common School Fund and, beginning on the effective date | ||||||
23 | of this amendatory Act of 2007, other than the moneys from the | ||||||
24 | additional taxes imposed by this amendatory Act of the 95th | ||||||
25 | General Assembly that must be paid each month into the Tax | ||||||
26 | Compliance and Enforcement Fund, the Healthcare Provider |
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1 | Relief Fund, and the Pension Stabilization Fund , shall be | ||||||
2 | distributed each month as follows: first, there shall be paid | ||||||
3 | into the General Revenue Fund an amount that, when added to the | ||||||
4 | amount paid into the Common School Fund for that month, equals | ||||||
5 | $29,200,000; then, from the moneys remaining, if any amounts | ||||||
6 | required to be paid into the General Revenue Fund in previous | ||||||
7 | months remain unpaid, those amounts shall be paid into the | ||||||
8 | General Revenue Fund; then from the moneys remaining, | ||||||
9 | $5,000,000 per month shall be paid into the School | ||||||
10 | Infrastructure Fund; then, if any amounts required to be paid | ||||||
11 | into the School Infrastructure Fund in previous months remain | ||||||
12 | unpaid, those amounts shall be paid into the School | ||||||
13 | Infrastructure Fund; then the moneys remaining, if any, shall | ||||||
14 | be paid into the Long-Term Care Provider Fund.
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15 | When any tax imposed herein terminates or has terminated, | ||||||
16 | distributors
who have bought stamps while such tax was in | ||||||
17 | effect and who therefore paid
such tax, but who can show, to | ||||||
18 | the Department's satisfaction, that they
sold the cigarettes to | ||||||
19 | which they affixed such stamps after such tax had
terminated | ||||||
20 | and did not recover the tax or its equivalent from purchasers,
| ||||||
21 | shall be allowed by the Department to take credit for such | ||||||
22 | absorbed tax
against subsequent tax stamp purchases from the | ||||||
23 | Department by such
distributor.
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24 | The impact of the tax levied by this Act is imposed upon | ||||||
25 | the retailer
and shall be prepaid or pre-collected by the | ||||||
26 | distributor for the purpose of
convenience and facility only, |
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1 | and the amount of the tax shall be added to
the price of the | ||||||
2 | cigarettes sold by such distributor. Collection of the tax
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3 | shall be evidenced by a stamp or stamps affixed to each | ||||||
4 | original package of
cigarettes, as hereinafter provided.
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5 | Each distributor shall collect the tax from the retailer at | ||||||
6 | or before
the time of the sale, shall affix the stamps as | ||||||
7 | hereinafter required, and
shall remit the tax collected from | ||||||
8 | retailers to the Department, as
hereinafter provided. Any | ||||||
9 | distributor who fails to properly collect and pay
the tax | ||||||
10 | imposed by this Act shall be liable for the tax. Any | ||||||
11 | distributor having
cigarettes to which stamps have been affixed | ||||||
12 | in his possession for sale on the
effective date of this | ||||||
13 | amendatory Act of 1989 shall not be required to pay the
| ||||||
14 | additional tax imposed by this amendatory Act of 1989 on such | ||||||
15 | stamped
cigarettes. Any distributor having cigarettes to which | ||||||
16 | stamps have been affixed
in his or her possession for sale at | ||||||
17 | 12:01 a.m. on the effective date of this
amendatory Act of | ||||||
18 | 1993, is required to pay the additional tax imposed by this
| ||||||
19 | amendatory Act of 1993 on such stamped cigarettes. This | ||||||
20 | payment, less the
discount provided in subsection (b), shall be | ||||||
21 | due when the distributor first
makes a purchase of cigarette | ||||||
22 | tax stamps after the effective date of this
amendatory Act of | ||||||
23 | 1993, or on the first due date of a return under this Act
after | ||||||
24 | the effective date of this amendatory Act of 1993, whichever | ||||||
25 | occurs
first. Any distributor having cigarettes to which stamps | ||||||
26 | have been affixed
in his possession for sale on December 15, |
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1 | 1997
shall not be required to pay the additional tax imposed by | ||||||
2 | this amendatory Act
of 1997 on such stamped cigarettes.
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3 | Any distributor having cigarettes to which stamps have been | ||||||
4 | affixed in his
or her
possession for sale on July 1, 2002 shall | ||||||
5 | not be required to pay the additional
tax imposed by this | ||||||
6 | amendatory Act of the 92nd General Assembly on those
stamped
| ||||||
7 | cigarettes. Any distributor having cigarettes to which stamps | ||||||
8 | have been affixed in his
or her
possession for sale on or after | ||||||
9 | September 1, 2007 is required to pay the additional tax imposed | ||||||
10 | by this amendatory Act of the 95th General Assembly on those | ||||||
11 | stamped cigarettes. This payment, less the discount provided in | ||||||
12 | subsection (b), is due when the distributor first makes a | ||||||
13 | purchase of cigarette tax stamps on or after September 1, 2007 | ||||||
14 | or on the first due date of a return
under this Act occurring | ||||||
15 | on or after September 1, 2007, whichever occurs first.
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16 | The amount of the Cigarette Tax imposed by this Act shall | ||||||
17 | be separately
stated, apart from the price of the goods, by | ||||||
18 | both distributors and
retailers, in all advertisements, bills | ||||||
19 | and sales invoices.
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20 | (b) The distributor shall be required to collect the taxes | ||||||
21 | provided
under paragraph (a) hereof, and, to cover the costs of | ||||||
22 | such collection,
shall be allowed a discount during any year | ||||||
23 | commencing July 1st and ending
the following June 30th in | ||||||
24 | accordance with the schedule set out
hereinbelow, which | ||||||
25 | discount shall be allowed at the time of purchase of the
stamps | ||||||
26 | when purchase is required by this Act, or at the time when the |
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1 | tax
is remitted to the Department without the purchase of | ||||||
2 | stamps from the
Department when that method of paying the tax | ||||||
3 | is required or authorized by
this Act. Prior to December 1, | ||||||
4 | 1985, a discount equal to 1 2/3% of
the amount of the tax up to | ||||||
5 | and including the first $700,000 paid hereunder by
such | ||||||
6 | distributor to the Department during any such year; 1 1/3% of | ||||||
7 | the next
$700,000 of tax or any part thereof, paid hereunder by | ||||||
8 | such distributor to the
Department during any such year; 1% of | ||||||
9 | the next $700,000 of tax, or any part
thereof, paid hereunder | ||||||
10 | by such distributor to the Department during any such
year, and | ||||||
11 | 2/3 of 1% of the amount of any additional tax paid hereunder by | ||||||
12 | such
distributor to the Department during any such year shall | ||||||
13 | apply. On and after
December 1, 1985, a discount equal to 1.75% | ||||||
14 | of the amount of the tax payable
under this Act up to and | ||||||
15 | including the first $3,000,000 paid hereunder by such
| ||||||
16 | distributor to the Department during any such year and 1.5% of | ||||||
17 | the amount of
any additional tax paid hereunder by such | ||||||
18 | distributor to the Department during
any such year shall apply.
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19 | Two or more distributors that use a common means of | ||||||
20 | affixing revenue tax
stamps or that are owned or controlled by | ||||||
21 | the same interests shall be
treated as a single distributor for | ||||||
22 | the purpose of computing the discount.
| ||||||
23 | (c) The taxes herein imposed are in addition to all other | ||||||
24 | occupation or
privilege taxes imposed by the State of Illinois, | ||||||
25 | or by any political
subdivision thereof, or by any municipal | ||||||
26 | corporation.
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| |||||||
1 | (Source: P.A. 93-839, eff. 7-30-04; 94-91, eff. 7-1-05; 94-839, | ||||||
2 | eff. 6-6-06.)
| ||||||
3 | Section 15. The Cigarette Use Tax Act is amended by | ||||||
4 | changing Section 2 as follows:
| ||||||
5 | (35 ILCS 135/2) (from Ch. 120, par. 453.32)
| ||||||
6 | Sec. 2. A tax is imposed upon the privilege of using | ||||||
7 | cigarettes in this
State, at the rate of 6 mills per cigarette | ||||||
8 | so used. On and after
December 1, 1985, in addition to any | ||||||
9 | other tax imposed by this Act, a tax
is imposed upon the | ||||||
10 | privilege of using cigarettes in this State at a rate
of 4 | ||||||
11 | mills per cigarette so used. On and after the effective date of | ||||||
12 | this
amendatory Act of 1989, in addition to any other tax | ||||||
13 | imposed by this Act, a
tax is imposed upon the privilege of | ||||||
14 | using cigarettes in this State at the
rate of 5 mills per | ||||||
15 | cigarette so used. On and after the effective date of this
| ||||||
16 | amendatory Act of 1993, in addition to any other tax imposed by | ||||||
17 | this Act, a tax
is imposed upon the privilege of using | ||||||
18 | cigarettes in this State at a rate of 7
mills per cigarette so | ||||||
19 | used. On and after December 15,
1997, in addition to any other | ||||||
20 | tax imposed by this Act, a tax
is imposed upon the privilege of | ||||||
21 | using cigarettes in this State at a rate of
7 mills per | ||||||
22 | cigarette so used.
On and after July 1, 2002, in addition to | ||||||
23 | any other tax imposed by
this Act, a tax is imposed
upon the | ||||||
24 | privilege of using cigarettes in this State at a rate of 20.0 |
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| |||||||
1 | mills
per cigarette so used. Beginning on September 1, 2007, in | ||||||
2 | addition to any other tax imposed by this Act, a tax is imposed | ||||||
3 | upon the privilege of using cigarettes in this State at a rate | ||||||
4 | of 45 mills per cigarette so used.
The taxes herein imposed | ||||||
5 | shall be in
addition to
all other occupation or privilege taxes | ||||||
6 | imposed by the State of Illinois or by
any political | ||||||
7 | subdivision thereof or by any municipal corporation.
| ||||||
8 | When any tax imposed herein terminates or has terminated, | ||||||
9 | distributors
who have bought stamps while such tax was in | ||||||
10 | effect and who therefore paid
such tax, but who can show, to | ||||||
11 | the Department's satisfaction, that they
sold the cigarettes to | ||||||
12 | which they affixed such stamps after such tax had
terminated | ||||||
13 | and did not recover the tax or its equivalent from purchasers,
| ||||||
14 | shall be allowed by the Department to take credit for such | ||||||
15 | absorbed tax
against subsequent tax stamp purchases from the | ||||||
16 | Department by such
distributors.
| ||||||
17 | When the word "tax" is used in this Act, it shall include | ||||||
18 | any tax or tax
rate imposed by this Act and shall mean the | ||||||
19 | singular of "tax" or the plural
"taxes" as the context may | ||||||
20 | require.
| ||||||
21 | Any distributor having cigarettes to which stamps have been | ||||||
22 | affixed in
his possession for sale on the effective date of | ||||||
23 | this amendatory Act of
1989 shall not be required to pay the | ||||||
24 | additional tax imposed by this
amendatory Act of 1989 on such | ||||||
25 | stamped cigarettes. Any distributor having
cigarettes to which | ||||||
26 | stamps have been affixed in his or her possession for sale
at |
| |||||||
| |||||||
1 | 12:01 a.m. on the effective date of this amendatory Act of | ||||||
2 | 1993, is required
to pay the additional tax imposed by this | ||||||
3 | amendatory Act of 1993 on such
stamped cigarettes. This payment | ||||||
4 | shall be due when the distributor first makes
a purchase of | ||||||
5 | cigarette tax stamps after the effective date of this | ||||||
6 | amendatory
Act of 1993, or on the first due date of a return | ||||||
7 | under this Act after the
effective date of this amendatory Act | ||||||
8 | of 1993, whichever occurs first. Once a
distributor tenders | ||||||
9 | payment of the additional tax to the Department, the
| ||||||
10 | distributor may purchase stamps from the Department.
Any | ||||||
11 | distributor having cigarettes to which stamps have been affixed
| ||||||
12 | in his possession for sale on December 15, 1997
shall not be | ||||||
13 | required to pay the additional tax imposed by this amendatory | ||||||
14 | Act
of 1997 on such stamped cigarettes.
| ||||||
15 | Any distributor having cigarettes to which stamps have been | ||||||
16 | affixed in his
or her possession for sale on July 1, 2002 shall | ||||||
17 | not be required to pay the
additional
tax imposed by this | ||||||
18 | amendatory Act of the 92nd General Assembly on those
stamped
| ||||||
19 | cigarettes. Any distributor having cigarettes to which stamps | ||||||
20 | have been affixed in his
or her
possession for sale on or after | ||||||
21 | September 1, 2007 is required to pay the additional tax imposed | ||||||
22 | by this amendatory Act of the 95th General Assembly on those | ||||||
23 | stamped cigarettes. This payment is due when the distributor | ||||||
24 | first makes a purchase of cigarette tax stamps on or after
| ||||||
25 | September 1, 2007 or on the first due date of a return under | ||||||
26 | this Act occurring on or after September 1, 2007, whichever |
| |||||||
| |||||||
1 | occurs first.
| ||||||
2 | (Source: P.A. 92-536, eff. 6-6-02.)
| ||||||
3 | Section 20. The Counties Code is amended by adding Section | ||||||
4 | 5-1008.7 as follows: | ||||||
5 | (55 ILCS 5/5-1008.7 new) | ||||||
6 | Sec. 5-1008.7. County cigarette tax. | ||||||
7 | (a) The definitions as used in the Cigarette Tax Act (35 | ||||||
8 | ILCS 130/) are hereby expressly adopted as if fully set forth | ||||||
9 | in this Section and apply to all provisions of this Section. | ||||||
10 | (b) In the counties of Lake, McHenry, Kane, DuPage, and
| ||||||
11 | Will, the county board may, by ordinance or resolution, impose | ||||||
12 | a county cigarette tax upon any person engaged in business as a | ||||||
13 | retailer of cigarettes in the county. If imposed, the tax must | ||||||
14 | be at the rate of 50 mills per cigarette sold or otherwise | ||||||
15 | disposed of in the course of such business in this State. The | ||||||
16 | tax shall be administered by the county imposing that tax. The | ||||||
17 | payment of the taxes must be evidenced by a stamp affixed to | ||||||
18 | each original package of cigarettes, or an authorized | ||||||
19 | substitute for such a stamp, imprinted on each original package | ||||||
20 | of the cigarettes underneath the sealed transparent outside | ||||||
21 | wrapper or on the exterior of the outside wrapper of the | ||||||
22 | original package. | ||||||
23 | The tax under this Section, however, is not imposed upon | ||||||
24 | any activity in any business in interstate commerce or |
| |||||||
| |||||||
1 | otherwise that may not, under the Constitution and statutes of | ||||||
2 | the United States, be made the subject of taxation by this | ||||||
3 | State.
| ||||||
4 | The impact of the tax levied by this Act is imposed upon | ||||||
5 | the retailer and must be prepaid or precollected by the | ||||||
6 | distributor for the purpose of convenience and facility only, | ||||||
7 | and the amount of the tax must be added to the price of the | ||||||
8 | cigarettes sold by the distributor. The collection of the tax | ||||||
9 | must be evidenced by a stamp or stamps affixed to each original | ||||||
10 | package of cigarettes. | ||||||
11 | Each distributor must collect the tax from the retailer at | ||||||
12 | or before the time of the sale, must affix the stamps, and must | ||||||
13 | remit, to the county, the tax collected from the retailer. Any | ||||||
14 | distributor who fails to properly collect and pay the tax | ||||||
15 | imposed by this Section is liable for the tax.
| ||||||
16 | The amount of the tax imposed under this Section must be | ||||||
17 | separately stated, apart from the price of the goods, by both | ||||||
18 | distributors and retailers, in all advertisements, bills, and | ||||||
19 | sales invoices.
| ||||||
20 | (c) The taxes imposed under this Section are in addition to | ||||||
21 | all other occupation or privilege taxes imposed by the State of | ||||||
22 | Illinois, or by any political subdivision thereof, or by any | ||||||
23 | municipal corporation.
| ||||||
24 | (d) Any proceeds collected from the tax imposed under this | ||||||
25 | Section may be used by the county only for the purpose of | ||||||
26 | public health and safety.
|
| |||||||
| |||||||
1 | (e) An ordinance or resolution imposing or discontinuing | ||||||
2 | the tax under this Section must be adopted by the county board | ||||||
3 | and a certified copy of the ordinance or resolution be filed | ||||||
4 | with the county clerk on or before the first day of the month | ||||||
5 | following the adoption of the ordinance or resolution, | ||||||
6 | whereupon the county shall proceed to administer and enforce | ||||||
7 | this Section no sooner than 60 days after the adoption and | ||||||
8 | filing. | ||||||
9 | (f) All of the provisions of the Cigarette Tax Act (35 ILCS | ||||||
10 | 130/) that are not inconsistent with this Section apply, as far | ||||||
11 | as practical, to the subject matter of this Section to the same | ||||||
12 | extent as if the provisions were included in this Section.
| ||||||
13 | Section 99. Effective date. This Act takes effect upon | ||||||
14 | becoming law.".
|