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96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
HB5658
Introduced 2/9/2010, by Rep. Tom Cross - Michael G. Connelly SYNOPSIS AS INTRODUCED:
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65 ILCS 5/8-11-3 |
from Ch. 24, par. 8-11-3 |
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Amends the Illinois Municipal Code. Makes a technical change in a Section
concerning municipal cigarette taxes.
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A BILL FOR
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HB5658 |
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LRB096 19324 RLJ 34715 b |
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| AN ACT concerning local government.
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| Be it enacted by the People of the State of Illinois, |
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| represented in the General Assembly:
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| Section 5. The Illinois Municipal Code is amended by |
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| changing Section 8-11-3 as follows:
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| (65 ILCS 5/8-11-3) (from Ch. 24, par. 8-11-3)
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| Sec. 8-11-3.
The
The corporate authorities of any |
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| municipality may tax persons
engaged in the business of selling |
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| cigarettes at retail, at a rate of not
exceeding one cent per |
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| package of 20 cigarettes and may provide for the
administration |
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| and enforcement of such tax, and for the collection thereof
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| from the persons subject to the tax, or their suppliers, or |
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| from taxpayers
and suppliers, as the corporate authorities |
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| determine to be necessary or
practicable for the effective |
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| administration of the tax. |
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| The tax herein authorized may not be levied during any |
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| period in which
there is in force a municipal retailers' |
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| occupation tax levied under
authority of Section 8-11-1. The |
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| adoption of a municipal retailers'
occupation tax shall not, |
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| however, affect liabilities, obligations and
penalties |
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| incurred by any persons pursuant to an ordinance or resolution
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| imposing a cigarette tax under this Section 8-11-3 and |
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| providing for its
administration and enforcement, in respect to |