Synopsis As Introduced Amends the Counties Code. Authorizes counties to impose a tax upon all persons engaged in the county in the business of selling cigarettes at retail on the gross receipts from the retail sales of cigarettes made in the course of business within the county. Provides that the tax may be imposed, in half-cent increments, at a rate not exceeding $0.05 per cigarette. Provides that the Department of Revenue shall collect and enforce the tax and any related penalties. Sets forth procedures for the administration and collection of the tax. Effective immediately.
House Committee Amendment No. 1 Provides that the county may use the proceeds from the cigarette tax only for the purpose of disease preparedness programs.