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Full Text of HB0556  95th General Assembly

HB0556sam006 95TH GENERAL ASSEMBLY

Sen. John J. Cullerton

Filed: 8/8/2007

 

 


 

 


 
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1
AMENDMENT TO HOUSE BILL 556

2     AMENDMENT NO. ______. Amend House Bill 556, AS AMENDED, by
3 replacing everything after the enacting clause with the
4 following:
 
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)
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)
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
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.
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.
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.
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.
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.
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.
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.)
 
21     Section 10. The Cigarette Tax Act is amended by changing
22 Section 2 as follows:
 
23     (35 ILCS 130/2)  (from Ch. 120, par. 453.2)
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
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
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
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.
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.
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
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.
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.
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.
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
3 shall be evidenced by a stamp or stamps affixed to each
4 original package of cigarettes, as hereinafter provided.
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.
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.
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.
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.
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

 

 

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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

 

 

09500HB0556sam006 - 17 - LRB095 06362 BDD 38523 a

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

 

 

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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.

 

 

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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.".