100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB1237

 

Introduced , by Rep. Michael J. Madigan

 

SYNOPSIS AS INTRODUCED:
 
65 ILCS 5/8-11-3  from Ch. 24, par. 8-11-3

    Amends the Illinois Municipal Code. Makes a technical change in a Section concerning municipal cigarette taxes.


LRB100 02945 AWJ 12950 b

 

 

A BILL FOR

 

HB1237LRB100 02945 AWJ 12950 b

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

 

 

HB1237- 2 -LRB100 02945 AWJ 12950 b

1any period during which the cigarette tax has been in effect.
2Nor shall any suit, action or remedy instituted or authorized
3under the cigarette tax ordinance or resolution be abated or
4otherwise affected by the adoption of a municipal retailers'
5occupation tax ordinance or resolution.
6(Source: Laws 1961, p. 576.)