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| 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 |
| 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)
|
13 |
| Sec. 14. Repayment.
|
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
|
24 |
| of interest that may be payable for the period covered by the |
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| 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.
|
8 |
| (b) A separate fund in the State Treasury called the |
9 |
| "General Obligation
Bond Retirement and Interest Fund" is |
10 |
| hereby created.
|
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
|
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.
|
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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| 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.
|
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
|
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.
|
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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| 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.
|
4 |
| (Source: P.A. 93-9, eff. 6-3-03; 94-793, eff. 5-19-06.)
|
5 |
| Section 15. The Cigarette Tax Act is amended by changing |
6 |
| Section 2 as follows:
|
7 |
| (35 ILCS 130/2) (from Ch. 120, par. 453.2)
|
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
|
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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| 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
|
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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| 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
|
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.
|
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.
|
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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| 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
|
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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| 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.
|
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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| 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.
|
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
|
9 |
| shall be evidenced by a stamp or stamps affixed to each |
10 |
| original package of
cigarettes, as hereinafter provided.
|
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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| 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.
|
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.
|
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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| and sales invoices.
|
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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| 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 |
|
|
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09500HB0556sam003 |
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|
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| 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 |
|
|
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09500HB0556sam003 |
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LRB095 06362 BDD 38277 a |
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| 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.
|
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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| 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.
|
11 |
| (Source: P.A. 92-536, eff. 6-6-02.)
|
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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| 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.
|
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.
|
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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| sales invoices.
|
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.
|
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.
|
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. ".
|
21 |
| Section 99. Effective date. This Act takes effect upon |
22 |
| becoming law.".
|