Full Text of SB0716 94th General Assembly
SB0716ham002 94TH GENERAL ASSEMBLY
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Revenue Committee
Adopted in House Comm. on Nov 14, 2006
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| AMENDMENT TO SENATE BILL 716
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| AMENDMENT NO. ______. Amend Senate Bill 716, AS AMENDED, by | 3 |
| replacing everything after the enacting clause with the | 4 |
| following:
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| "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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| 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.
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| 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.
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| 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.
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| (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.
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| (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.
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| (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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| 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. ".
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