Bill Text: IL HB1237 | 2017-2018 | 100th General Assembly | Introduced

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Bill Title: Amends the Illinois Municipal Code. Makes a technical change in a Section concerning municipal cigarette taxes.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Failed) 2019-01-08 - Session Sine Die [HB1237 Detail]

Download: Illinois-2017-HB1237-Introduced.html

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100TH GENERAL ASSEMBLY State of Illinois 2017 and 2018 HB1237 Introduced , by Rep. Michael J. Madigan SYNOPSIS AS INTRODUCED:
65 ILCS 5/8-11-3 from Ch. 24, par. 8-11-3
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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AN ACT concerning local government.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois Municipal Code is amended by
changing Section 8-11-3 as follows:
(65 ILCS 5/8-11-3) (from Ch. 24, par. 8-11-3)
Sec. 8-11-3. The 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

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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.)