(65 ILCS 5/8-11-3)
(from Ch. 24, par. 8-11-3)
The corporate authorities of any municipality may tax persons
engaged in the business of selling cigarettes at retail, at a rate of not
exceeding one cent per package of 20 cigarettes and may provide for the
administration and enforcement of such tax, and for the collection thereof
from the persons subject to the tax, or their suppliers, or from taxpayers
and suppliers, as the corporate authorities determine to be necessary or
practicable for the effective administration of the tax.
The tax herein authorized may not be levied during any period in which
there is in force a municipal retailers' occupation tax levied under
authority of Section 8-11-1. The adoption of a municipal retailers'
occupation tax shall not, however, affect liabilities, obligations and
penalties incurred by any persons pursuant to an ordinance or resolution
imposing a cigarette tax under this Section 8-11-3 and providing for its
administration and enforcement, in respect to any period during which the
cigarette tax has been in effect. Nor shall any suit, action or remedy
instituted or authorized under the cigarette tax ordinance or resolution be
abated or otherwise affected by the adoption of a municipal retailers'
occupation tax ordinance or resolution.
(Source: Laws 1961, p. 576.)