Illinois General Assembly - Full Text of SB0716
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Full Text of SB0716  94th General Assembly


Revenue Committee

Adopted in House Comm. on Nov 14, 2006





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2     AMENDMENT NO. ______. Amend Senate Bill 716, AS AMENDED, by
3 replacing everything after the enacting clause with the
4 following:
5     "Section 5. The Counties Code is amended by adding Section
6 5-1008.7 as follows:
7     (55 ILCS 5/5-1008.7 new)
8     Sec. 5-1008.7. County cigarette tax.
9     (a) The definitions as used in the Cigarette Tax Act (35
10 ILCS 130/) are hereby expressly adopted as if fully set forth
11 in this Section and apply to all provisions of this Section.
12     (b) The county board of any county may, by ordinance or
13 resolution, impose a county cigarette tax upon any person
14 engaged in business as a retailer of cigarettes in a county
15 located in this State. If imposed, the tax may not exceed the
16 rate of 100 mills per cigarette sold or otherwise disposed of
17 in the course of such business in this State. The tax shall be
18 administered by the county imposing that tax. The payment of
19 the taxes must be evidenced by a stamp affixed to each original
20 package of cigarettes, or an authorized substitute for such a
21 stamp, imprinted on each original package of the cigarettes
22 underneath the sealed transparent outside wrapper or on the
23 exterior of the outside wrapper of the original package.
24     The tax under this Section, however, is not imposed upon



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1 any activity in any business in interstate commerce or
2 otherwise that may not, under the Constitution and statutes of
3 the United States, be made the subject of taxation by this
4 State.
5     The impact of the tax levied by this Act is imposed upon
6 the retailer and must be prepaid or precollected by the
7 distributor for the purpose of convenience and facility only,
8 and the amount of the tax must be added to the price of the
9 cigarettes sold by the distributor. The collection of the tax
10 must be evidenced by a stamp or stamps affixed to each original
11 package of cigarettes.
12     Each distributor must collect the tax from the retailer at
13 or before the time of the sale, must affix the stamps, and must
14 remit, to the county, the tax collected from the retailer. Any
15 distributor who fails to properly collect and pay the tax
16 imposed by this Section is liable for the tax.
17     The amount of the tax imposed under this Section must be
18 separately stated, apart from the price of the goods, by both
19 distributors and retailers, in all advertisements, bills, and
20 sales invoices.
21     (c) The taxes imposed under this Section are in addition to
22 all other occupation or privilege taxes imposed by the State of
23 Illinois, or by any political subdivision thereof, or by any
24 municipal corporation.
25     (d) Any proceeds collected from the tax imposed under this
26 Section may be used by the county only for the purpose of
27 public health and safety.
28     (e) An ordinance or resolution imposing or discontinuing
29 the tax under this Section or changing the rate of the tax must
30 be adopted by the county board and a certified copy of the
31 ordinance or resolution be filed with the county clerk on or
32 before the first day of the month following the adoption of the
33 ordinance or resolution, whereupon the county shall proceed to
34 administer and enforce this Section no sooner than 60 days



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1 after the adoption and filing.
2     (f) All of the provisions of the Cigarette Tax Act (35 ILCS
3 130/) that are not inconsistent with this Section apply, as far
4 as practical, to the subject matter of this Section to the same
5 extent as if the provisions were included in this Section.".