Bill Text: IL SB0338 | 2013-2014 | 98th General Assembly | Amended
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Amends the Property Tax Code. Makes a technical change in a Section concerning valuation statements.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Passed) 2013-08-09 - Public Act . . . . . . . . . 98-0273 [SB0338 Detail]
Download: Illinois-2013-SB0338-Amended.html
Bill Title: Amends the Property Tax Code. Makes a technical change in a Section concerning valuation statements.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Passed) 2013-08-09 - Public Act . . . . . . . . . 98-0273 [SB0338 Detail]
Download: Illinois-2013-SB0338-Amended.html
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1 | AMENDMENT TO SENATE BILL 338
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2 | AMENDMENT NO. ______. Amend Senate Bill 338 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The Cigarette Tax Act is amended by changing | ||||||
5 | Sections 1, 2, and 29 as follows:
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6 | (35 ILCS 130/1) (from Ch. 120, par. 453.1)
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7 | Sec. 1. For the purposes of this Act:
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8 | "Brand Style" means a variety of cigarettes distinguished | ||||||
9 | by the tobacco used, tar and nicotine content, flavoring used, | ||||||
10 | size of the cigarette, filtration on the cigarette or | ||||||
11 | packaging. | ||||||
12 | Until July 1, 2012, and beginning July 1, 2013, | ||||||
13 | "cigarette", means any
roll for smoking made wholly or in part | ||||||
14 | of tobacco irrespective of size
or shape and whether or not | ||||||
15 | such tobacco is flavored, adulterated or
mixed with any other | ||||||
16 | ingredient, and the wrapper or cover of which is
made of paper |
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1 | or any other substance or material except tobacco.
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2 | "Cigarette", beginning on and after July 1, 2012, and | ||||||
3 | through June 30, 2013, means any roll for smoking made wholly | ||||||
4 | or in part of tobacco irrespective of size or shape and whether | ||||||
5 | or not such tobacco is flavored, adulterated, or mixed with any | ||||||
6 | other ingredient, and the wrapper or cover of which is made of | ||||||
7 | paper. | ||||||
8 | "Cigarette", beginning on and after July 1, 2012, and | ||||||
9 | through June 30, 2013, also shall mean: Any roll for smoking | ||||||
10 | made wholly or in part of tobacco labeled as anything other | ||||||
11 | than a cigarette or not bearing a label, if it meets two or | ||||||
12 | more of the following criteria: | ||||||
13 | (a) the product is sold in packs similar to cigarettes; | ||||||
14 | (b) the product is available for sale in cartons of ten | ||||||
15 | packs; | ||||||
16 | (c) the product is sold in soft packs, hard packs, | ||||||
17 | flip-top boxes, clam shells, or other cigarette-type | ||||||
18 | boxes; | ||||||
19 | (d) the product is of a length and diameter similar to | ||||||
20 | commercially manufactured cigarettes; | ||||||
21 | (e) the product has a cellulose acetate or other | ||||||
22 | integrated filter; | ||||||
23 | (f) the product is marketed or advertised to consumers | ||||||
24 | as a cigarette or cigarette substitute; or | ||||||
25 | (g) other evidence that the product fits within the | ||||||
26 | definition of cigarette. |
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1 | "Contraband cigarettes" means: | ||||||
2 | (a) cigarettes that do not bear a required tax stamp | ||||||
3 | under this Act; | ||||||
4 | (b) cigarettes for which any required federal taxes | ||||||
5 | have not been paid; | ||||||
6 | (c) cigarettes that bear a counterfeit tax stamp; | ||||||
7 | (d) cigarettes that are manufactured, fabricated, | ||||||
8 | assembled, processed, packaged, or labeled by any person | ||||||
9 | other than (i) the owner of the trademark rights in the | ||||||
10 | cigarette brand or (ii) a person that is directly or | ||||||
11 | indirectly authorized by such owner; | ||||||
12 | (e) cigarettes imported into the United States, or | ||||||
13 | otherwise distributed, in violation of the federal | ||||||
14 | Imported Cigarette Compliance Act of 2000 (Title IV of | ||||||
15 | Public Law 106-476); | ||||||
16 | (f) cigarettes that have false manufacturing labels; | ||||||
17 | (g) cigarettes identified in Section 3-10(a)(1) of | ||||||
18 | this Act; | ||||||
19 | (h) cigarettes that are improperly tax stamped, | ||||||
20 | including cigarettes that bear a tax stamp of another state | ||||||
21 | or taxing jurisdiction; or | ||||||
22 | (i) cigarettes made or fabricated by a person holding a | ||||||
23 | cigarette machine operator license under Section 1-20 of | ||||||
24 | the Cigarette Machine Operators' Occupation Tax Act in the | ||||||
25 | possession of manufacturers, distributors, secondary | ||||||
26 | distributors, manufacturer representatives or other |
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1 | retailers for the purpose of resale, regardless of whether | ||||||
2 | the tax has been paid on such cigarettes. | ||||||
3 | "Little cigar" has the meaning ascribed to that term in the | ||||||
4 | Tobacco Products Tax Act of 1995. | ||||||
5 | "Person" means any natural individual, firm, partnership, | ||||||
6 | association, joint
stock company, joint adventure, public or | ||||||
7 | private corporation, however formed,
limited liability | ||||||
8 | company, or a receiver, executor, administrator, trustee,
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9 | guardian or other representative appointed by order of any | ||||||
10 | court.
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11 | "Prior Continuous Compliance Taxpayer" means any person | ||||||
12 | who is licensed
under this Act and who, having been a licensee | ||||||
13 | for a continuous period of 5
years, is determined by the | ||||||
14 | Department not to have been either delinquent
or deficient in | ||||||
15 | the payment of tax liability during that period or
otherwise in | ||||||
16 | violation of this Act. Also, any taxpayer who has, as
verified | ||||||
17 | by the Department, continuously complied with the condition of | ||||||
18 | his
bond or other security under provisions of this Act for a | ||||||
19 | period of 5
consecutive years shall be considered to be a | ||||||
20 | "Prior continuous compliance
taxpayer". In calculating the | ||||||
21 | consecutive period of time described herein
for qualification | ||||||
22 | as a "prior continuous compliance taxpayer", a
consecutive | ||||||
23 | period of time of qualifying compliance immediately prior to
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24 | the effective date of this amendatory Act of 1987 shall be | ||||||
25 | credited to any
licensee who became licensed on or before the | ||||||
26 | effective date of this
amendatory Act of 1987.
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1 | "Department" means the Department of Revenue.
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2 | "Sale" means any transfer, exchange or barter in any manner | ||||||
3 | or by any
means whatsoever for a consideration, and includes | ||||||
4 | and means all sales
made by any person.
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5 | "Original Package" means the individual packet, box or | ||||||
6 | other container
whatsoever used to contain and to convey | ||||||
7 | cigarettes to the consumer.
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8 | "Distributor" means any and each of the following:
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9 | (1) Any person engaged in the business of selling | ||||||
10 | cigarettes in this
State who brings or causes to be brought | ||||||
11 | into this State from without
this State any original | ||||||
12 | packages of cigarettes, on which original
packages there is | ||||||
13 | no authorized evidence underneath a sealed transparent
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14 | wrapper showing that the tax liability imposed by this Act | ||||||
15 | has been paid
or assumed by the out-of-State seller of such | ||||||
16 | cigarettes, for sale or
other disposition in the course of | ||||||
17 | such business.
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18 | (2) Any person who makes, manufactures or fabricates | ||||||
19 | cigarettes in this
State for sale in this State, except a | ||||||
20 | person who makes, manufactures
or fabricates cigarettes as | ||||||
21 | a part of a correctional industries program
for sale to | ||||||
22 | residents incarcerated in penal institutions or resident | ||||||
23 | patients
of a State-operated mental health facility.
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24 | (3) Any person who makes, manufactures or fabricates | ||||||
25 | cigarettes
outside this State, which cigarettes are placed | ||||||
26 | in original packages
contained in sealed transparent |
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1 | wrappers, for delivery or shipment into
this State, and who | ||||||
2 | elects to qualify and is accepted by the Department
as a | ||||||
3 | distributor under Section 4b of this Act.
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4 | "Place of business" shall mean and include any place where | ||||||
5 | cigarettes
are sold or where cigarettes are manufactured, | ||||||
6 | stored or kept for the
purpose of sale or consumption, | ||||||
7 | including any vessel, vehicle, airplane,
train or vending | ||||||
8 | machine.
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9 | "Manufacturer representative" means a director, officer, | ||||||
10 | or employee of a manufacturer who has obtained authority from | ||||||
11 | the Department under Section 4f to maintain representatives in | ||||||
12 | Illinois that provide or sell original packages of cigarettes | ||||||
13 | made, manufactured, or fabricated by the manufacturer to | ||||||
14 | retailers in compliance with Section 4f of this Act to promote | ||||||
15 | cigarettes made, manufactured, or fabricated by the | ||||||
16 | manufacturer. | ||||||
17 | "Business" means any trade, occupation, activity or | ||||||
18 | enterprise
engaged in for the purpose of selling cigarettes in | ||||||
19 | this State.
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20 | "Retailer" means any person who engages in the making of | ||||||
21 | transfers of
the ownership of, or title to, cigarettes to a | ||||||
22 | purchaser for use or
consumption and not for resale in any | ||||||
23 | form, for a valuable consideration. "Retailer" does not include | ||||||
24 | a person:
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25 | (1) who transfers to residents incarcerated in penal | ||||||
26 | institutions
or resident patients of a State-operated |
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1 | mental health facility ownership
of cigarettes made, | ||||||
2 | manufactured, or fabricated as part of a correctional
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3 | industries program; or | ||||||
4 | (2) who transfers cigarettes to a not-for-profit | ||||||
5 | research institution that conducts tests concerning the | ||||||
6 | health effects of tobacco products and who does not offer | ||||||
7 | the cigarettes for resale.
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8 | "Retailer" shall be construed to include any person who | ||||||
9 | engages in
the making of transfers of the ownership of, or | ||||||
10 | title to, cigarettes to
a purchaser, for use or consumption by | ||||||
11 | any other person to whom such
purchaser may transfer the | ||||||
12 | cigarettes without a valuable consideration,
except a person | ||||||
13 | who transfers to residents incarcerated in penal institutions
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14 | or resident patients of a State-operated mental health facility | ||||||
15 | ownership
of cigarettes made, manufactured or fabricated as | ||||||
16 | part of a correctional
industries program.
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17 | "Secondary distributor" means any person engaged in the | ||||||
18 | business of selling cigarettes who purchases stamped original | ||||||
19 | packages of cigarettes from a licensed distributor under this | ||||||
20 | Act or the Cigarette Use Tax Act, sells 75% or more of those | ||||||
21 | cigarettes to retailers for resale, and maintains an | ||||||
22 | established business where a substantial stock of cigarettes is | ||||||
23 | available to retailers for resale. | ||||||
24 | "Stamp" or "stamps" mean the indicia required to be affixed | ||||||
25 | on a pack of cigarettes that evidence payment of the tax on | ||||||
26 | cigarettes under Section 2 of this Act. |
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1 | "Related party" means any person that is associated with | ||||||
2 | any other person because he or she: | ||||||
3 | (a) is an officer or director of a business; or | ||||||
4 | (b) is legally recognized as a partner in business. | ||||||
5 | (Source: P.A. 96-782, eff. 1-1-10; 96-1027, eff. 7-12-10; | ||||||
6 | 97-587, eff. 8-26-11; 97-688, eff. 6-14-12.)
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7 | (35 ILCS 130/2) (from Ch. 120, par. 453.2)
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8 | Sec. 2. Tax imposed; rate; collection, payment, and | ||||||
9 | distribution;
discount. | ||||||
10 | (a) A tax is imposed upon any person engaged in business as | ||||||
11 | a
retailer of cigarettes in this State at the rate of 5 1/2 | ||||||
12 | mills per
cigarette sold, or otherwise disposed of in the | ||||||
13 | course of such business in
this State. In addition to any other | ||||||
14 | tax imposed by this Act, a tax is
imposed upon any person | ||||||
15 | engaged in business as a retailer of cigarettes in
this State | ||||||
16 | at a rate of 1/2 mill per cigarette sold or otherwise disposed
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17 | of in the course of such business in this State on and after | ||||||
18 | January 1,
1947, and , through June 30, 2013, shall be paid into | ||||||
19 | the Metropolitan Fair and Exposition Authority
Reconstruction | ||||||
20 | Fund or as otherwise provided in Section 29. On and after | ||||||
21 | December 1, 1985, in addition to any
other tax imposed by this | ||||||
22 | Act, a tax is imposed upon any person engaged in
business as a | ||||||
23 | retailer of cigarettes in this State at a rate of 4 mills per
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24 | cigarette sold or otherwise disposed of in the course of such | ||||||
25 | business in
this State. Of the additional tax imposed by this |
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1 | amendatory Act of 1985,
$9,000,000 of the moneys received by | ||||||
2 | the Department of Revenue pursuant to
this Act shall be paid | ||||||
3 | each month , through June 30, 2013, into the Common School Fund. | ||||||
4 | On and after
the effective date of this amendatory Act of 1989, | ||||||
5 | in addition to any other tax
imposed by this Act, a tax is | ||||||
6 | imposed upon any person engaged in business as a
retailer of | ||||||
7 | cigarettes at the rate of 5 mills per cigarette sold or
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8 | otherwise disposed of in the course of such business in this | ||||||
9 | State.
On and after the effective date of this amendatory Act | ||||||
10 | of 1993, in addition
to any other tax imposed by this Act, a | ||||||
11 | tax is imposed upon any person engaged
in business as a | ||||||
12 | retailer of cigarettes at the rate of 7 mills per cigarette
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13 | sold or otherwise disposed of in the course of such business in | ||||||
14 | this State.
On and after December 15, 1997, in addition
to any | ||||||
15 | other tax imposed by this Act, a tax is imposed upon any person | ||||||
16 | engaged
in business as a retailer of cigarettes at the rate of | ||||||
17 | 7 mills per cigarette
sold or otherwise disposed of in the | ||||||
18 | course of such business of this State.
All of the moneys | ||||||
19 | received by the Department of Revenue pursuant to this Act
and | ||||||
20 | the Cigarette Use Tax Act from the additional taxes imposed by | ||||||
21 | this
amendatory Act of 1997, shall be paid each month , through | ||||||
22 | June 30, 2013, into the Common School Fund.
On and after July | ||||||
23 | 1, 2002, in addition to any other tax imposed by this Act,
a | ||||||
24 | tax is imposed upon any person engaged in business as a | ||||||
25 | retailer of
cigarettes at the rate of 20.0 mills per cigarette | ||||||
26 | sold or otherwise disposed
of
in the course of such business in |
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1 | this State.
Beginning on June 24, 2012, in addition to any | ||||||
2 | other tax imposed by this Act, a tax is imposed upon any person | ||||||
3 | engaged in business as a retailer of cigarettes at the rate of | ||||||
4 | 50 mills per cigarette sold or otherwise disposed of in the | ||||||
5 | course of such business in this State. All moneys received by | ||||||
6 | the Department of Revenue under this Act and the Cigarette Use | ||||||
7 | Tax Act from the additional taxes imposed by this amendatory | ||||||
8 | Act of the 97th General Assembly shall be paid each month , | ||||||
9 | through June 30, 2013, into the Healthcare Provider Relief | ||||||
10 | Fund. The payment of such taxes shall be evidenced by a stamp | ||||||
11 | affixed to
each original package of cigarettes, or an | ||||||
12 | authorized substitute for such stamp
imprinted on each original | ||||||
13 | package of such cigarettes underneath the sealed
transparent | ||||||
14 | outside wrapper of such original package, as hereinafter | ||||||
15 | provided.
However, such taxes are not imposed upon any activity | ||||||
16 | in such business in
interstate commerce or otherwise, which | ||||||
17 | activity may not under
the Constitution and statutes of the | ||||||
18 | United States be made the subject of
taxation by this State.
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19 | Beginning on the effective date of this amendatory Act of | ||||||
20 | the 92nd General
Assembly and through June 30, 2006,
all of the | ||||||
21 | moneys received by the Department of Revenue pursuant to this | ||||||
22 | Act
and the Cigarette Use Tax Act, other than the moneys that | ||||||
23 | are dedicated to the Common
School Fund, shall be distributed | ||||||
24 | each month as follows: first, there shall be
paid into the | ||||||
25 | General Revenue Fund an amount which, when added to the amount
| ||||||
26 | paid into the Common School Fund for that month, equals |
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1 | $33,300,000, except that in the month of August of 2004, this | ||||||
2 | amount shall equal $83,300,000; then, from
the moneys | ||||||
3 | remaining, if any amounts required to be paid into the General
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4 | Revenue Fund in previous months remain unpaid, those amounts | ||||||
5 | shall be paid into
the General Revenue Fund;
then, beginning on | ||||||
6 | April 1, 2003, from the moneys remaining, $5,000,000 per
month | ||||||
7 | shall be paid into the School Infrastructure Fund; then, if any | ||||||
8 | amounts
required to be paid into the School Infrastructure Fund | ||||||
9 | in previous months
remain unpaid, those amounts shall be paid | ||||||
10 | into the School Infrastructure
Fund;
then the moneys remaining, | ||||||
11 | if any, shall be paid into the Long-Term Care
Provider Fund.
To | ||||||
12 | the extent that more than $25,000,000 has been paid into the | ||||||
13 | General
Revenue Fund and Common School Fund per month for the | ||||||
14 | period of July 1, 1993
through the effective date of this | ||||||
15 | amendatory Act of 1994 from combined
receipts
of the Cigarette | ||||||
16 | Tax Act and the Cigarette Use Tax Act, notwithstanding the
| ||||||
17 | distribution provided in this Section, the Department of | ||||||
18 | Revenue is hereby
directed to adjust the distribution provided | ||||||
19 | in this Section to increase the
next monthly payments to the | ||||||
20 | Long Term Care Provider Fund by the amount paid to
the General | ||||||
21 | Revenue Fund and Common School Fund in excess of $25,000,000 | ||||||
22 | per
month and to decrease the next monthly payments to the | ||||||
23 | General Revenue Fund and
Common School Fund by that same excess | ||||||
24 | amount.
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25 | Beginning on July 1, 2006, and through June 30, 2013, all | ||||||
26 | of the moneys received by the Department of Revenue pursuant to |
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1 | this Act and the Cigarette Use Tax Act, other than the moneys | ||||||
2 | that are dedicated to the Common School Fund and, beginning on | ||||||
3 | the effective date of this amendatory Act of the 97th General | ||||||
4 | Assembly, other than the moneys from the additional taxes | ||||||
5 | imposed by this amendatory Act of the 97th General Assembly | ||||||
6 | that must be paid each month into the Healthcare Provider | ||||||
7 | Relief Fund, shall be distributed each month as follows: first, | ||||||
8 | there shall be paid into the General Revenue Fund an amount | ||||||
9 | that, when added to the amount paid into the Common School Fund | ||||||
10 | for that month, equals $29,200,000; then, from the moneys | ||||||
11 | remaining, if any amounts required to be paid into the General | ||||||
12 | Revenue Fund in previous months remain unpaid, those amounts | ||||||
13 | shall be paid into the General Revenue Fund; then from the | ||||||
14 | moneys remaining, $5,000,000 per month shall be paid into the | ||||||
15 | School Infrastructure Fund; then, if any amounts required to be | ||||||
16 | paid into the School Infrastructure Fund in previous months | ||||||
17 | remain unpaid, those amounts shall be paid into the School | ||||||
18 | Infrastructure Fund; then the moneys remaining, if any, shall | ||||||
19 | be paid into the Long-Term Care Provider Fund.
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20 | Beginning on July 1, 2013, all of the moneys received by | ||||||
21 | the Department of Revenue pursuant to this Act or the Cigarette | ||||||
22 | Use Tax Act, and from the sale of stamps affixed to little | ||||||
23 | cigars under the Tobacco Products Tax Act of 1995, shall be | ||||||
24 | distributed each month as follows: first, $9,500,000 per month | ||||||
25 | shall be paid into the Common School Fund; then, from the | ||||||
26 | moneys remaining, if any amounts required to be paid into the |
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1 | Common School Fund in previous months remain unpaid, those | ||||||
2 | amounts shall be paid into the Common School Fund; then, from | ||||||
3 | the moneys remaining, $20,050,000 per month shall be paid into | ||||||
4 | the General Revenue Fund; then, from the moneys remaining, if | ||||||
5 | any amounts required to be paid into the General Revenue Fund | ||||||
6 | in previous months remain unpaid, those amounts shall be paid | ||||||
7 | into the General Revenue Fund; then, from the moneys remaining, | ||||||
8 | $27,500,000 per month shall be paid into the Healthcare | ||||||
9 | Provider Relief Fund; then, if any amounts required to be paid | ||||||
10 | into the Healthcare Provider Relief Fund in previous months | ||||||
11 | remain unpaid, those amounts shall be paid into the Healthcare | ||||||
12 | Provider Relief Fund; then, from the moneys remaining, | ||||||
13 | $9,000,000 per month shall be paid into the Long Term Care | ||||||
14 | Provider Fund; then, if any amounts required to be paid into | ||||||
15 | the Long Term Care Provider Fund in previous months remain | ||||||
16 | unpaid, those amounts shall be paid into the Long Term Care | ||||||
17 | Provider Fund; then the moneys remaining, if any, shall be paid | ||||||
18 | into the School Infrastructure Fund. | ||||||
19 | When any tax imposed herein terminates or has terminated, | ||||||
20 | distributors
who have bought stamps while such tax was in | ||||||
21 | effect and who therefore paid
such tax, but who can show, to | ||||||
22 | the Department's satisfaction, that they
sold the cigarettes to | ||||||
23 | which they affixed such stamps after such tax had
terminated | ||||||
24 | and did not recover the tax or its equivalent from purchasers,
| ||||||
25 | shall be allowed by the Department to take credit for such | ||||||
26 | absorbed tax
against subsequent tax stamp purchases from the |
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1 | Department by such
distributor.
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2 | The impact of the tax levied by this Act is imposed upon | ||||||
3 | the retailer
and shall be prepaid or pre-collected by the | ||||||
4 | distributor for the purpose of
convenience and facility only, | ||||||
5 | and the amount of the tax shall be added to
the price of the | ||||||
6 | cigarettes sold by such distributor. Collection of the tax
| ||||||
7 | shall be evidenced by a stamp or stamps affixed to each | ||||||
8 | original package of
cigarettes, as hereinafter provided.
| ||||||
9 | Each distributor shall collect the tax from the retailer at | ||||||
10 | or before
the time of the sale, shall affix the stamps as | ||||||
11 | hereinafter required, and
shall remit the tax collected from | ||||||
12 | retailers to the Department, as
hereinafter provided. Any | ||||||
13 | distributor who fails to properly collect and pay
the tax | ||||||
14 | imposed by this Act shall be liable for the tax. Any | ||||||
15 | distributor having
cigarettes to which stamps have been affixed | ||||||
16 | in his possession for sale on the
effective date of this | ||||||
17 | amendatory Act of 1989 shall not be required to pay the
| ||||||
18 | additional tax imposed by this amendatory Act of 1989 on such | ||||||
19 | stamped
cigarettes. Any distributor having cigarettes to which | ||||||
20 | stamps have been affixed
in his or her possession for sale at | ||||||
21 | 12:01 a.m. on the effective date of this
amendatory Act of | ||||||
22 | 1993, is required to pay the additional tax imposed by this
| ||||||
23 | amendatory Act of 1993 on such stamped cigarettes. This | ||||||
24 | payment, less the
discount provided in subsection (b), shall be | ||||||
25 | due when the distributor first
makes a purchase of cigarette | ||||||
26 | tax stamps after the effective date of this
amendatory Act of |
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| |||||||
1 | 1993, or on the first due date of a return under this Act
after | ||||||
2 | the effective date of this amendatory Act of 1993, whichever | ||||||
3 | occurs
first. Any distributor having cigarettes to which stamps | ||||||
4 | have been affixed
in his possession for sale on December 15, | ||||||
5 | 1997
shall not be required to pay the additional tax imposed by | ||||||
6 | this amendatory Act
of 1997 on such stamped cigarettes.
| ||||||
7 | Any distributor having cigarettes to which stamps have been | ||||||
8 | affixed in his
or her
possession for sale on July 1, 2002 shall | ||||||
9 | not be required to pay the additional
tax imposed by this | ||||||
10 | amendatory Act of the 92nd General Assembly on those
stamped
| ||||||
11 | cigarettes.
| ||||||
12 | Any retailer having cigarettes in his or her possession on | ||||||
13 | June 24, 2012 to which tax stamps have been affixed is not | ||||||
14 | required to pay the additional tax that begins on June 24, 2012 | ||||||
15 | imposed by this amendatory Act of the 97th General Assembly on | ||||||
16 | those stamped cigarettes. Any distributor having cigarettes in | ||||||
17 | his or her possession on June 24, 2012 to which tax stamps have | ||||||
18 | been affixed, and any distributor having stamps in his or her | ||||||
19 | possession on June 24, 2012 that have not been affixed to | ||||||
20 | packages of cigarettes before June 24, 2012, is required to pay | ||||||
21 | the additional tax that begins on June 24, 2012 imposed by this | ||||||
22 | amendatory Act of the 97th General Assembly to the extent the | ||||||
23 | calendar year 2012 average monthly volume of cigarette stamps | ||||||
24 | in the distributor's possession exceeds the average monthly | ||||||
25 | volume of cigarette stamps purchased by the distributor in | ||||||
26 | calendar year 2011. This payment, less the discount provided in |
| |||||||
| |||||||
1 | subsection (b), is due when the distributor first makes a | ||||||
2 | purchase of cigarette stamps on or after June 24, 2012 or on | ||||||
3 | the first due date of a return under this Act occurring on or | ||||||
4 | after June 24, 2012, whichever occurs first. Those distributors | ||||||
5 | may elect to pay the additional tax on packages of cigarettes | ||||||
6 | to which stamps have been affixed and on any stamps in the | ||||||
7 | distributor's possession that have not been affixed to packages | ||||||
8 | of cigarettes over a period not to exceed 12 months from the | ||||||
9 | due date of the additional tax by notifying the Department in | ||||||
10 | writing. The first payment for distributors making such | ||||||
11 | election is due when the distributor first makes a purchase of | ||||||
12 | cigarette tax stamps on or after June 24, 2012 or on the first | ||||||
13 | due date of a return under this Act occurring on or after June | ||||||
14 | 24, 2012, whichever occurs first. Distributors making such an | ||||||
15 | election are not entitled to take the discount provided in | ||||||
16 | subsection (b) on such payments. | ||||||
17 | Distributors making sales of cigarettes to secondary | ||||||
18 | distributors shall add the amount of the tax to the price of | ||||||
19 | the cigarettes sold by the distributors. Secondary | ||||||
20 | distributors making sales of cigarettes to retailers shall | ||||||
21 | include the amount of the tax in the price of the cigarettes | ||||||
22 | sold to retailers. The amount of tax shall not be less than the | ||||||
23 | amount of taxes imposed by the State and all local | ||||||
24 | jurisdictions. The amount of local taxes shall be calculated | ||||||
25 | based on the location of the retailer's place of business shown | ||||||
26 | on the retailer's certificate of registration or |
| |||||||
| |||||||
1 | sub-registration issued to the retailer pursuant to Section 2a | ||||||
2 | of the Retailers' Occupation Tax Act. The original packages of | ||||||
3 | cigarettes sold to the retailer shall bear all the required | ||||||
4 | stamps, or other indicia, for the taxes included in the price | ||||||
5 | of cigarettes. | ||||||
6 | The amount of the Cigarette Tax imposed by this Act shall | ||||||
7 | be separately
stated, apart from the price of the goods, by | ||||||
8 | distributors, manufacturer representatives, secondary | ||||||
9 | distributors, and
retailers, in all bills and sales invoices.
| ||||||
10 | (b) The distributor shall be required to collect the taxes | ||||||
11 | provided
under paragraph (a) hereof, and, to cover the costs of | ||||||
12 | such collection,
shall be allowed a discount during any year | ||||||
13 | commencing July 1st and ending
the following June 30th in | ||||||
14 | accordance with the schedule set out
hereinbelow, which | ||||||
15 | discount shall be allowed at the time of purchase of the
stamps | ||||||
16 | when purchase is required by this Act, or at the time when the | ||||||
17 | tax
is remitted to the Department without the purchase of | ||||||
18 | stamps from the
Department when that method of paying the tax | ||||||
19 | is required or authorized by
this Act. Prior to December 1, | ||||||
20 | 1985, a discount equal to 1 2/3% of
the amount of the tax up to | ||||||
21 | and including the first $700,000 paid hereunder by
such | ||||||
22 | distributor to the Department during any such year; 1 1/3% of | ||||||
23 | the next
$700,000 of tax or any part thereof, paid hereunder by | ||||||
24 | such distributor to the
Department during any such year; 1% of | ||||||
25 | the next $700,000 of tax, or any part
thereof, paid hereunder | ||||||
26 | by such distributor to the Department during any such
year, and |
| |||||||
| |||||||
1 | 2/3 of 1% of the amount of any additional tax paid hereunder by | ||||||
2 | such
distributor to the Department during any such year shall | ||||||
3 | apply. On and after
December 1, 1985, a discount equal to 1.75% | ||||||
4 | of the amount of the tax payable
under this Act up to and | ||||||
5 | including the first $3,000,000 paid hereunder by such
| ||||||
6 | distributor to the Department during any such year and 1.5% of | ||||||
7 | the amount of
any additional tax paid hereunder by such | ||||||
8 | distributor to the Department during
any such year shall apply.
| ||||||
9 | Two or more distributors that use a common means of | ||||||
10 | affixing revenue tax
stamps or that are owned or controlled by | ||||||
11 | the same interests shall be
treated as a single distributor for | ||||||
12 | the purpose of computing the discount.
| ||||||
13 | (c) The taxes herein imposed are in addition to all other | ||||||
14 | occupation or
privilege taxes imposed by the State of Illinois, | ||||||
15 | or by any political
subdivision thereof, or by any municipal | ||||||
16 | corporation.
| ||||||
17 | (Source: P.A. 96-1027, eff. 7-12-10; 97-587, eff. 8-26-11; | ||||||
18 | 97-688, eff. 6-14-12.)
| ||||||
19 | (35 ILCS 130/29) (from Ch. 120, par. 453.29)
| ||||||
20 | Sec. 29. All moneys received by the Department from the | ||||||
21 | one-half mill
tax imposed by the Sixty-fourth General Assembly | ||||||
22 | and all interest and
penalties, received in connection | ||||||
23 | therewith under the provisions of this
Act shall be paid into | ||||||
24 | the Metropolitan Fair and Exposition Authority
Reconstruction | ||||||
25 | Fund. All other moneys received by the Department under this
|
| |||||||
| |||||||
1 | Act shall be paid into the General Revenue Fund in the State | ||||||
2 | treasury.
After there has been paid into the Metropolitan Fair | ||||||
3 | and Exposition
Authority Reconstruction Fund sufficient money | ||||||
4 | to pay in full both
principal and interest, all of the | ||||||
5 | outstanding bonds issued pursuant to the
"Fair and Exposition | ||||||
6 | Authority Reconstruction Act", the State Treasurer and
| ||||||
7 | Comptroller shall transfer to the General Revenue Fund the | ||||||
8 | balance of
moneys remaining in the Metropolitan Fair and | ||||||
9 | Exposition Authority
Reconstruction Fund except for $2,500,000 | ||||||
10 | which shall remain in the
Metropolitan Fair and Exposition | ||||||
11 | Authority Reconstruction Fund and which
may be appropriated by | ||||||
12 | the General Assembly for the corporate purposes of
the | ||||||
13 | Metropolitan Pier and Exposition Authority. All monies | ||||||
14 | received by the
Department in fiscal year 1978 and thereafter | ||||||
15 | from the one-half mill tax
imposed by the Sixty-fourth General | ||||||
16 | Assembly, and all interest and
penalties received in connection | ||||||
17 | therewith under the provisions of this
Act, shall be paid into | ||||||
18 | the General Revenue Fund, except that the
Department shall pay | ||||||
19 | the first $4,800,000 received in fiscal years
1979 through 2001 | ||||||
20 | from that one-half
mill tax into the
Metropolitan Fair and | ||||||
21 | Exposition Authority Reconstruction Fund
which monies may be | ||||||
22 | appropriated by the General Assembly for the corporate
purposes | ||||||
23 | of the Metropolitan Pier and Exposition Authority.
| ||||||
24 | In fiscal year 2002 and fiscal year 2003, the first | ||||||
25 | $4,800,000 from the
one-half mill tax
shall be
paid into the | ||||||
26 | Statewide Economic Development Fund.
|
| |||||||
| |||||||
1 | All moneys received by the Department in fiscal year 2006 | ||||||
2 | and thereafter through June 30, 2013, from the one-half mill | ||||||
3 | tax imposed by the 64th General Assembly and all interest and | ||||||
4 | penalties received in connection with that tax under the | ||||||
5 | provisions of this Act shall be paid into the General Revenue | ||||||
6 | Fund.
| ||||||
7 | Beginning July 1, 2013, all moneys received from the | ||||||
8 | one-half mill tax imposed by the 64th General Assembly shall be | ||||||
9 | paid under the provisions of subsection (a) of Section 2 of | ||||||
10 | this Act. | ||||||
11 | (Source: P.A. 93-22, eff. 6-20-03; 94-91, eff. 7-1-05.)
| ||||||
12 | Section 10. The Cigarette Use Tax Act is amended by | ||||||
13 | changing Section 1 as follows:
| ||||||
14 | (35 ILCS 135/1) (from Ch. 120, par. 453.31)
| ||||||
15 | Sec. 1. For the purpose of this Act, unless otherwise | ||||||
16 | required by the
context:
| ||||||
17 | "Use" means the exercise by any person of any right or | ||||||
18 | power over
cigarettes incident to the ownership or possession | ||||||
19 | thereof, other than the
making of a sale thereof in the course | ||||||
20 | of engaging in a business of selling
cigarettes and shall | ||||||
21 | include the keeping or retention of cigarettes for use, except | ||||||
22 | that "use" does not include the use of cigarettes by a | ||||||
23 | not-for-profit research institution conducting tests | ||||||
24 | concerning the health effects of tobacco products, provided the |
| |||||||
| |||||||
1 | cigarettes are not offered for resale.
| ||||||
2 | "Brand Style" means a variety of cigarettes distinguished | ||||||
3 | by the tobacco used, tar and nicotine content, flavoring used, | ||||||
4 | size of the cigarette, filtration on the cigarette or | ||||||
5 | packaging. | ||||||
6 | Until July 1, 2012, and beginning July 1, 2013, "cigarette" | ||||||
7 | means any roll for smoking made wholly or in part of tobacco
| ||||||
8 | irrespective of size or shape and whether or not such tobacco | ||||||
9 | is flavored,
adulterated or mixed with any other ingredient, | ||||||
10 | and the wrapper or cover of
which is made of paper or any other | ||||||
11 | substance or material except tobacco.
| ||||||
12 | "Cigarette", beginning on and after July 1, 2012, and | ||||||
13 | through June 30, 2013, means any roll for smoking made wholly | ||||||
14 | or in part of tobacco irrespective of size or shape and whether | ||||||
15 | or not such tobacco is flavored, adulterated or mixed with any | ||||||
16 | other ingredient, and the wrapper or cover of which is made of | ||||||
17 | paper. | ||||||
18 | "Cigarette", beginning on and after July 1, 2012, and | ||||||
19 | through June 30, 2013, also shall mean: Any roll for smoking | ||||||
20 | made wholly or in part of tobacco labeled as anything other | ||||||
21 | than a cigarette or not bearing a label, if it meets two or | ||||||
22 | more of the following criteria: | ||||||
23 | (a) the product is sold in packs similar to cigarettes; | ||||||
24 | (b) the product is available for sale in cartons of ten | ||||||
25 | packs; | ||||||
26 | (c) the product is sold in soft packs, hard packs, |
| |||||||
| |||||||
1 | flip-top boxes, clam shells, or other cigarette-type | ||||||
2 | boxes; | ||||||
3 | (d) the product is of a length and diameter similar to | ||||||
4 | commercially manufactured cigarettes; | ||||||
5 | (e) the product has a cellulose acetate or other | ||||||
6 | integrated filter; | ||||||
7 | (f) the product is marketed or advertised to consumers | ||||||
8 | as a cigarette or cigarette substitute; or | ||||||
9 | (g) other evidence that the product fits within the | ||||||
10 | definition of cigarette. | ||||||
11 | "Contraband cigarettes" means: | ||||||
12 | (a) cigarettes that do not bear a required tax stamp | ||||||
13 | under this Act; | ||||||
14 | (b) cigarettes for which any required federal taxes | ||||||
15 | have not been paid; | ||||||
16 | (c) cigarettes that bear a counterfeit tax stamp; | ||||||
17 | (d) cigarettes that are manufactured, fabricated, | ||||||
18 | assembled, processed, packaged, or labeled by any person | ||||||
19 | other than (i) the owner of the trademark rights in the | ||||||
20 | cigarette brand or (ii) a person that is directly or | ||||||
21 | indirectly authorized by such owner; | ||||||
22 | (e) cigarettes imported into the United States, or | ||||||
23 | otherwise distributed, in violation of the federal | ||||||
24 | Imported Cigarette Compliance Act of 2000 (Title IV of | ||||||
25 | Public Law 106-476); | ||||||
26 | (f) cigarettes that have false manufacturing labels; |
| |||||||
| |||||||
1 | (g) cigarettes identified in Section 3-10(a)(1) of | ||||||
2 | this Act; | ||||||
3 | (h) cigarettes that are improperly tax stamped, | ||||||
4 | including cigarettes that bear a tax stamp of another state | ||||||
5 | or taxing jurisdiction; or | ||||||
6 | (i) cigarettes made or fabricated by a person holding a | ||||||
7 | cigarette machine operator license under Section 1-20 of | ||||||
8 | the Cigarette Machine Operators' Occupation Tax Act in the | ||||||
9 | possession of manufacturers, distributors, secondary | ||||||
10 | distributors, manufacturer representatives or other | ||||||
11 | retailers for the purpose of resale, regardless of whether | ||||||
12 | the tax has been paid on such cigarettes. | ||||||
13 | "Person" means any natural individual, firm, partnership, | ||||||
14 | association,
joint stock company, joint adventure, public or | ||||||
15 | private corporation,
however formed, limited liability | ||||||
16 | company, or a receiver, executor,
administrator, trustee, | ||||||
17 | guardian or other representative appointed by order of
any | ||||||
18 | court.
| ||||||
19 | "Department" means the Department of Revenue.
| ||||||
20 | "Sale" means any transfer, exchange or barter in any manner | ||||||
21 | or by any
means whatsoever for a consideration, and includes | ||||||
22 | and means all sales made
by any person.
| ||||||
23 | "Original Package" means the individual packet, box or | ||||||
24 | other container
whatsoever used to contain and to convey | ||||||
25 | cigarettes to the consumer.
| ||||||
26 | "Distributor" means any and each of the following:
|
| |||||||
| |||||||
1 | a. Any person engaged in the business of selling | ||||||
2 | cigarettes in this
State who brings or causes to be brought | ||||||
3 | into this State from without this
State any original | ||||||
4 | packages of cigarettes, on which original packages there
is | ||||||
5 | no authorized evidence underneath a sealed transparent | ||||||
6 | wrapper showing
that the tax liability imposed by this Act | ||||||
7 | has been paid or assumed by the
out-of-State seller of such | ||||||
8 | cigarettes, for sale in the course of such
business.
| ||||||
9 | b. Any person who makes, manufactures or fabricates | ||||||
10 | cigarettes in this
State for sale, except a person who | ||||||
11 | makes, manufactures or fabricates
cigarettes for sale to | ||||||
12 | residents incarcerated in penal institutions or resident
| ||||||
13 | patients or a State-operated mental health facility.
| ||||||
14 | c. Any person who makes, manufactures or fabricates | ||||||
15 | cigarettes outside
this State, which cigarettes are placed | ||||||
16 | in original packages contained in
sealed transparent | ||||||
17 | wrappers, for delivery or shipment into this State, and
who | ||||||
18 | elects to qualify and is accepted by the Department as a | ||||||
19 | distributor
under Section 7 of this Act.
| ||||||
20 | "Distributor" does not include any person who transfers | ||||||
21 | cigarettes to a not-for-profit
research institution that | ||||||
22 | conducts tests concerning the
health effects of tobacco | ||||||
23 | products and who does not offer
the cigarettes for resale.
| ||||||
24 | "Distributor maintaining a place of business in this | ||||||
25 | State", or any like
term, means any distributor having or | ||||||
26 | maintaining within this State,
directly or by a subsidiary, an |
| |||||||
| |||||||
1 | office, distribution house, sales house,
warehouse or other | ||||||
2 | place of business, or any agent operating within this
State | ||||||
3 | under the authority of the distributor or its subsidiary,
| ||||||
4 | irrespective of whether such place of business or agent is | ||||||
5 | located here
permanently or temporarily, or whether such | ||||||
6 | distributor or subsidiary is
licensed to transact business | ||||||
7 | within this State.
| ||||||
8 | "Business" means any trade, occupation, activity or | ||||||
9 | enterprise engaged
in or conducted in this State for the | ||||||
10 | purpose of selling cigarettes.
| ||||||
11 | "Prior Continuous Compliance Taxpayer" means any person | ||||||
12 | who is licensed
under this Act and who, having been a licensee | ||||||
13 | for a continuous period of 5
years, is determined by the | ||||||
14 | Department not to have been either delinquent
or deficient in | ||||||
15 | the payment of tax liability during that period or
otherwise in | ||||||
16 | violation of this Act. Also, any taxpayer who has, as
verified | ||||||
17 | by the Department, continuously complied with the
condition of | ||||||
18 | his bond or other security under provisions of this Act of a
| ||||||
19 | period of 5 consecutive years shall be considered to be a | ||||||
20 | "prior
continuous compliance taxpayer". In calculating the | ||||||
21 | consecutive period of
time described herein for qualification | ||||||
22 | as a "prior continuous compliance
taxpayer", a consecutive | ||||||
23 | period of time of qualifying compliance
immediately prior to | ||||||
24 | the effective date of this amendatory Act of 1987 shall be
| ||||||
25 | credited to any licensee who became licensed on or before the | ||||||
26 | effective date
of this amendatory Act of 1987.
|
| |||||||
| |||||||
1 | "Secondary distributor" means any person engaged in the | ||||||
2 | business of selling cigarettes who purchases stamped original | ||||||
3 | packages of cigarettes from a licensed distributor under this | ||||||
4 | Act or the Cigarette Tax Act, sells 75% or more of those | ||||||
5 | cigarettes to retailers for resale, and maintains an | ||||||
6 | established business where a substantial stock of cigarettes is | ||||||
7 | available to retailers for resale. | ||||||
8 | "Secondary distributor maintaining a place of business in | ||||||
9 | this State", or any like term, means any secondary distributor | ||||||
10 | having or maintaining within this State, directly or by a | ||||||
11 | subsidiary, an office, distribution house, sales house, | ||||||
12 | warehouse, or other place of business, or any agent operating | ||||||
13 | within this State under the authority of the secondary | ||||||
14 | distributor or its subsidiary, irrespective of whether such | ||||||
15 | place of business or agent is located here permanently or | ||||||
16 | temporarily, or whether such secondary distributor or | ||||||
17 | subsidiary is licensed to transact business within this State. | ||||||
18 | "Stamp" or "stamps" mean the indicia required to be affixed | ||||||
19 | on a pack of cigarettes that evidence payment of the tax on | ||||||
20 | cigarettes under Section 2 of this Act. | ||||||
21 | "Related party" means any person that is associated with | ||||||
22 | any other person because he or she: | ||||||
23 | (a) is an officer or director of a business; or | ||||||
24 | (b) is legally recognized as a partner in business. | ||||||
25 | (Source: P.A. 96-782, eff. 1-1-10; 96-1027, eff. 7-12-10; | ||||||
26 | 97-688, eff. 6-14-12.)
|
| |||||||
| |||||||
1 | Section 15. The Tobacco Products Tax Act of 1995 is amended | ||||||
2 | by changing Sections 10-5, 10-10, 10-15, 10-30, and 10-45 and | ||||||
3 | by adding Sections 10-26, 10-27, 10-28, 10-29, and 10-36 as | ||||||
4 | follows:
| ||||||
5 | (35 ILCS 143/10-5)
| ||||||
6 | Sec. 10-5. Definitions. For purposes of this Act:
| ||||||
7 | "Business" means any trade, occupation, activity, or | ||||||
8 | enterprise engaged
in, at any location whatsoever, for the | ||||||
9 | purpose of selling tobacco products.
| ||||||
10 | "Cigarette" has the meaning ascribed to the term in Section | ||||||
11 | 1 of the
Cigarette Tax Act.
| ||||||
12 | "Contraband little cigar" means: | ||||||
13 | (1) packages of little cigars containing 20 or 25 | ||||||
14 | little cigars that do not bear a required tax stamp under | ||||||
15 | this Act; | ||||||
16 | (2) packages of little cigars containing 20 or 25 | ||||||
17 | little cigars that bear a fraudulent, imitation, or | ||||||
18 | counterfeit tax stamp; | ||||||
19 | (3) packages of little cigars containing 20 or 25 | ||||||
20 | little cigars that are improperly tax stamped, including | ||||||
21 | packages of little cigars that bear only a tax stamp of | ||||||
22 | another state or taxing jurisdiction; or | ||||||
23 | (4) packages of little cigars containing other than 20 | ||||||
24 | or 25 little cigars in the possession of a distributor, |
| |||||||
| |||||||
1 | retailer or wholesaler, unless the distributor, retailer, | ||||||
2 | or wholesaler possesses, or produces within the time frame | ||||||
3 | provided in Section 10-27 or 10-28 of this Act, an invoice | ||||||
4 | from a stamping distributor, distributor, or wholesaler | ||||||
5 | showing that the tax on the packages has been or will be | ||||||
6 | paid. | ||||||
7 | "Correctional Industries program" means a program run by a | ||||||
8 | State penal
institution in which residents of the penal | ||||||
9 | institution produce tobacco
products for sale to persons | ||||||
10 | incarcerated in penal institutions or resident
patients of a | ||||||
11 | State operated mental health facility.
| ||||||
12 | "Department" means the Illinois Department of Revenue.
| ||||||
13 | "Distributor" means any of the following:
| ||||||
14 | (1) Any manufacturer or wholesaler in this State | ||||||
15 | engaged in the business
of selling tobacco products who | ||||||
16 | sells, exchanges, or distributes tobacco
products to | ||||||
17 | retailers or consumers in this State.
| ||||||
18 | (2) Any manufacturer or wholesaler engaged
in
the | ||||||
19 | business of selling tobacco products from without this | ||||||
20 | State who sells,
exchanges, distributes,
ships, or | ||||||
21 | transports tobacco products to retailers or consumers | ||||||
22 | located in
this State,
so long as that manufacturer or | ||||||
23 | wholesaler has or maintains within this State,
directly or | ||||||
24 | by subsidiary, an office, sales house, or other place of | ||||||
25 | business,
or any agent or other representative operating | ||||||
26 | within this State under the
authority of the person or |
| |||||||
| |||||||
1 | subsidiary, irrespective of whether the place of
business | ||||||
2 | or agent or other representative is located here | ||||||
3 | permanently or
temporarily.
| ||||||
4 | (3) Any retailer who receives tobacco products on which | ||||||
5 | the tax has not
been or
will not be paid by another | ||||||
6 | distributor.
| ||||||
7 | "Distributor" does not include any person, wherever | ||||||
8 | resident or located, who
makes, manufactures, or fabricates | ||||||
9 | tobacco products as part of a Correctional
Industries program | ||||||
10 | for sale to residents incarcerated in penal institutions or
| ||||||
11 | resident patients of a State operated mental health facility.
| ||||||
12 | "Little cigar" means and includes any roll, made wholly or | ||||||
13 | in part of tobacco, where such roll has an integrated cellulose | ||||||
14 | acetate filter and weighs less than 4 pounds per thousand and | ||||||
15 | the wrapper or cover of which is made in whole or in part of | ||||||
16 | tobacco. | ||||||
17 | "Manufacturer" means any person, wherever resident or | ||||||
18 | located, who
manufactures and sells tobacco products, except a | ||||||
19 | person who makes,
manufactures, or fabricates tobacco products | ||||||
20 | as a part of a Correctional
Industries program for sale to | ||||||
21 | persons incarcerated in penal institutions or
resident | ||||||
22 | patients of a State operated mental health facility.
| ||||||
23 | Beginning on January 1, 2013, "moist snuff" means any | ||||||
24 | finely cut, ground, or powdered tobacco that is not intended to | ||||||
25 | be smoked, but shall not include any finely cut, ground, or | ||||||
26 | powdered tobacco that is intended to be placed in the nasal |
| |||||||
| |||||||
1 | cavity. | ||||||
2 | "Person" means any natural individual, firm, partnership, | ||||||
3 | association, joint
stock company, joint venture, limited | ||||||
4 | liability company, or public or private
corporation, however | ||||||
5 | formed, or a receiver, executor, administrator, trustee,
| ||||||
6 | conservator, or other representative appointed by order of any | ||||||
7 | court.
| ||||||
8 | "Place of business" means and includes any place where | ||||||
9 | tobacco products
are sold or where tobacco products are | ||||||
10 | manufactured, stored, or kept for
the purpose of sale or | ||||||
11 | consumption, including any vessel, vehicle, airplane,
train, | ||||||
12 | or vending machine.
| ||||||
13 | "Retailer" means any person in this State engaged in the | ||||||
14 | business of selling
tobacco products to consumers in this | ||||||
15 | State, regardless of quantity or number
of sales.
| ||||||
16 | "Sale" means any transfer, exchange, or barter in any | ||||||
17 | manner or by any means
whatsoever for a consideration and | ||||||
18 | includes all sales made by
persons.
| ||||||
19 | "Stamp" or "stamps" mean the indicia required to be affixed | ||||||
20 | on a package of little cigars that evidence payment of the tax | ||||||
21 | on packages of little cigars containing 20 or 25 little cigars | ||||||
22 | under Section 10-10 of this Act. These stamps shall be the same | ||||||
23 | stamps used for cigarettes under the Cigarette Tax Act. | ||||||
24 | "Stamping distributor" means a distributor licensed under | ||||||
25 | this Act and also licensed as a distributor under the Cigarette | ||||||
26 | Tax Act or Cigarette Use Tax Act. |
| |||||||
| |||||||
1 | "Tobacco products" means any cigars , including little | ||||||
2 | cigars ; cheroots; stogies; periques; granulated,
plug cut, | ||||||
3 | crimp cut, ready rubbed, and other smoking tobacco; snuff | ||||||
4 | (including moist snuff) or snuff
flour; cavendish; plug and | ||||||
5 | twist tobacco; fine-cut and other chewing tobaccos;
shorts; | ||||||
6 | refuse scraps, clippings, cuttings, and sweeping of tobacco; | ||||||
7 | and
other kinds and forms of tobacco, prepared in such manner | ||||||
8 | as to be suitable for
chewing or smoking in a pipe or | ||||||
9 | otherwise, or both for chewing and smoking; but
does not | ||||||
10 | include cigarettes or tobacco purchased for the manufacture of
| ||||||
11 | cigarettes by cigarette distributors and manufacturers defined | ||||||
12 | in the
Cigarette Tax Act and persons who make, manufacture, or | ||||||
13 | fabricate
cigarettes as a part of a Correctional Industries | ||||||
14 | program for sale to
residents incarcerated in penal | ||||||
15 | institutions or resident patients of a
State operated mental | ||||||
16 | health facility.
| ||||||
17 | "Wholesale price" means the established list price for | ||||||
18 | which a manufacturer
sells tobacco products to a distributor, | ||||||
19 | before the allowance of any discount,
trade allowance, rebate, | ||||||
20 | or other reduction.
In the absence of such an established list | ||||||
21 | price, the manufacturer's invoice
price at which the | ||||||
22 | manufacturer sells the tobacco product to unaffiliated
| ||||||
23 | distributors, before any discounts, trade allowances, rebates, | ||||||
24 | or other
reductions, shall be presumed to be the wholesale | ||||||
25 | price.
| ||||||
26 | "Wholesaler" means any person, wherever resident or |
| |||||||
| |||||||
1 | located, engaged in the
business of selling tobacco products to | ||||||
2 | others for the purpose of resale. "Wholesaler", when used in | ||||||
3 | this Act, does not include a person licensed as a distributor | ||||||
4 | under Section 10-20 of this Act unless expressly stated in this | ||||||
5 | Act.
| ||||||
6 | (Source: P.A. 97-688, eff. 6-14-12.)
| ||||||
7 | (35 ILCS 143/10-10)
| ||||||
8 | Sec. 10-10. Tax imposed. | ||||||
9 | (a) Except as otherwise provided in this Section with | ||||||
10 | respect to little cigars, on On the first day of the third | ||||||
11 | month after the
month in which this Act becomes law, a tax is | ||||||
12 | imposed on any person engaged in
business as a distributor of | ||||||
13 | tobacco products, as defined in Section 10-5,
at the rate of | ||||||
14 | (i) 18% of the wholesale price of tobacco products sold or | ||||||
15 | otherwise
disposed of to retailers or consumers located in this | ||||||
16 | State prior to July 1, 2012 and (ii) 36% of the wholesale price | ||||||
17 | of tobacco products sold or otherwise
disposed of to retailers | ||||||
18 | or consumers located in this State beginning on July 1, 2012; | ||||||
19 | except that, beginning on January 1, 2013, the tax on moist | ||||||
20 | snuff shall be imposed at a rate of $0.30 per ounce, and a | ||||||
21 | proportionate tax at the like rate on all fractional parts of | ||||||
22 | an ounce, sold or otherwise
disposed of to retailers or | ||||||
23 | consumers located in this State. The tax is in
addition to all | ||||||
24 | other
occupation or privilege taxes imposed by the State of | ||||||
25 | Illinois, by any
political subdivision thereof, or by any |
| |||||||
| |||||||
1 | municipal corporation. However, the
tax is not imposed upon any | ||||||
2 | activity in that business in interstate commerce or
otherwise, | ||||||
3 | to the extent to which that activity may not, under the | ||||||
4 | Constitution
and Statutes of the United States, be made the | ||||||
5 | subject of taxation by this
State , and except that, beginning | ||||||
6 | July 1, 2013, the tax on little cigars shall be at the rate of | ||||||
7 | 99 mills per little cigar sold or otherwise disposed of to | ||||||
8 | retailers or consumers in this State. If the amount of tax | ||||||
9 | imposed under Section 2 of the Cigarette Tax Act is increased | ||||||
10 | or decreased on or after the effective date of this amendatory | ||||||
11 | Act of the 98th General Assembly, then, beginning on the | ||||||
12 | effective date of that increase or decrease, the rate of tax | ||||||
13 | imposed on little cigars under this Section shall be increased | ||||||
14 | or decreased in proportion to the increase under the Cigarette | ||||||
15 | Tax Act . The tax is also not imposed on sales made to the | ||||||
16 | United States or any
entity thereof.
| ||||||
17 | (b) Notwithstanding subsection (a) of this Section, | ||||||
18 | stamping distributors of packages of little cigars containing | ||||||
19 | 20 or 25 little cigars sold or otherwise disposed of in this | ||||||
20 | State shall remit the tax by purchasing tax stamps from the | ||||||
21 | Department and affixing them to packages of little cigars in | ||||||
22 | the same manner as stamps are purchased and affixed to | ||||||
23 | cigarettes under the Cigarette Tax Act, unless the stamping | ||||||
24 | distributor sells or otherwise disposes of those packages of | ||||||
25 | little cigars to another stamping distributor. Only persons | ||||||
26 | meeting the definition of "stamping distributor" contained in |
| |||||||
| |||||||
1 | Section 10-5 of this Act may affix stamps to packages of little | ||||||
2 | cigars containing 20 or 25 little cigars. Stamping distributors | ||||||
3 | may not sell or dispose of little cigars at retail to consumers | ||||||
4 | or users at locations where stamping distributors affix stamps | ||||||
5 | to packages of little cigars containing 20 or 25 little cigars. | ||||||
6 | (c) The impact of the tax levied by this Act is imposed | ||||||
7 | upon distributors engaged in the business of selling tobacco | ||||||
8 | products to retailers or consumers in this State. Whenever a | ||||||
9 | stamping distributor brings or causes to be brought into this | ||||||
10 | State from without this State, or purchases from without or | ||||||
11 | within this State, any packages of little cigars containing 20 | ||||||
12 | or 25 little cigars upon which there are no tax stamps affixed | ||||||
13 | as required by this Act, for purposes of resale or disposal in | ||||||
14 | this State to a person not a stamping distributor, then such | ||||||
15 | stamping distributor shall pay the tax to the Department and | ||||||
16 | add the amount of the tax to the price of such packages sold by | ||||||
17 | such stamping distributor. Payment of the tax shall be | ||||||
18 | evidenced by a stamp or stamps affixed to each package of | ||||||
19 | little cigars containing 20 or 25 little cigars. | ||||||
20 | Stamping distributors paying the tax to the Department on | ||||||
21 | packages of little cigars containing 20 or 25 little cigars | ||||||
22 | sold to other distributors, wholesalers or retailers shall add | ||||||
23 | the amount of the tax to the price of the packages of little | ||||||
24 | cigars containing 20 or 25 little cigars sold by such stamping | ||||||
25 | distributors. | ||||||
26 | (d) Beginning on January 1, 2013, the tax rate imposed per |
| |||||||
| |||||||
1 | ounce of moist snuff may not exceed 15% of the tax imposed upon | ||||||
2 | a package of 20 cigarettes pursuant to the Cigarette Tax Act. | ||||||
3 | (e) All moneys received by the Department under this Act | ||||||
4 | from sales occurring prior to July 1, 2012 shall be paid into
| ||||||
5 | the Long-Term Care Provider Fund of the State Treasury. Of the | ||||||
6 | moneys received by the Department from sales occurring on or | ||||||
7 | after July 1, 2012, and through June 30, 2013, 50% shall be | ||||||
8 | paid into the Long-Term Care Provider Fund and 50% shall be | ||||||
9 | paid into the Healthcare Provider Relief Fund. Beginning on | ||||||
10 | July 1, 2013, of the moneys received by the Department of | ||||||
11 | Revenue pursuant to this Act, other than moneys received from | ||||||
12 | the sale of stamps affixed to packages of little cigars, 50% | ||||||
13 | shall be paid into the Long-Term Care Provider Fund and 50% | ||||||
14 | shall be paid into the Healthcare Provider Relief Fund. | ||||||
15 | Beginning July 1, 2013, all moneys received by the Department | ||||||
16 | under this Act from the sale of stamps affixed to packages of | ||||||
17 | little cigars containing 20 or 25 little cigars shall be | ||||||
18 | distributed as provided in subsection (a) of Section 2 of the | ||||||
19 | Cigarette Tax Act.
| ||||||
20 | (Source: P.A. 97-688, eff. 6-14-12.)
| ||||||
21 | (35 ILCS 143/10-15)
| ||||||
22 | Sec. 10-15. Exempt sales. Purchases of tobacco products | ||||||
23 | other than little cigars by wholesalers
who will not sell the | ||||||
24 | product at retail are exempt from the tax imposed by this
Act. | ||||||
25 | Purchases of tobacco products other than little cigars by |
| |||||||
| |||||||
1 | wholesalers and retailers for delivery
of the product outside | ||||||
2 | Illinois are exempt from the tax imposed by this Act.
The | ||||||
3 | wholesaler or retailer making the exempt sale of tobacco | ||||||
4 | products other than little cigars shall document this
exemption | ||||||
5 | by obtaining a certification from the purchaser containing the
| ||||||
6 | seller's name and address, the purchaser's name and address, | ||||||
7 | the date of
purchase, the purchaser's signature, the | ||||||
8 | purchaser's tobacco products tax
license number, if | ||||||
9 | applicable, and a statement that the purchaser is purchasing | ||||||
10 | for resale
other than for sale to consumers or is purchasing | ||||||
11 | for delivery outside of
Illinois.
| ||||||
12 | (Source: P.A. 89-21, eff. 6-6-95.)
| ||||||
13 | (35 ILCS 143/10-26 new) | ||||||
14 | Sec. 10-26. Manufacturers, sale of little cigars. | ||||||
15 | Manufacturers that are not stamping distributors may not sell | ||||||
16 | little cigars to consumers in this State or to distributors, | ||||||
17 | wholesalers or retailers, unless the distributors, wholesalers | ||||||
18 | or retailers are stamping distributors. Manufacturers that are | ||||||
19 | not stamping distributors may sell little cigars only to | ||||||
20 | stamping distributors. Manufacturers that are not stamping | ||||||
21 | distributors are prohibited from delivering little cigars to | ||||||
22 | locations where sales of little cigars to consumers or users | ||||||
23 | take place.
| ||||||
24 | (35 ILCS 143/10-27 new) |
| |||||||
| |||||||
1 | Sec. 10-27. Retailers, purchase and possession of little | ||||||
2 | cigars. | ||||||
3 | (a) Retailers are prohibited from possessing unstamped | ||||||
4 | packages of little cigars containing 20 or 25 little cigars at | ||||||
5 | locations where retailers make sales of little cigars to | ||||||
6 | consumers or users. Retailers that are also stamping | ||||||
7 | distributors are prohibited from possessing unstamped little | ||||||
8 | cigars at locations where those retailers make sales of | ||||||
9 | packages of little cigars containing 20 or 25 little cigars to | ||||||
10 | consumers or users. Retailers that are not stamping | ||||||
11 | distributors shall purchase stamped packages of little cigars | ||||||
12 | containing 20 or 25 little cigars for resale only from stamping | ||||||
13 | distributors, distributors, or wholesalers. Retailers who are | ||||||
14 | not stamping distributors may not purchase or possess unstamped | ||||||
15 | packages of little cigars containing 20 or 25 little cigars. A | ||||||
16 | retailer must be a stamping distributor to make tax exempt | ||||||
17 | sales of packages of little cigars containing 20 or 25 little | ||||||
18 | cigars for use outside of this State. A retailer who is a | ||||||
19 | stamping distributor making sales of stamped packages of little | ||||||
20 | cigars for use outside of this State may file a claim for | ||||||
21 | credit for such sales with the Department on forms and in the | ||||||
22 | manner provided by the Department. | ||||||
23 | (b) For purchases of packages of little cigars containing | ||||||
24 | other than 20 or 25 little cigars, retailers who are not | ||||||
25 | stamping distributors may not purchase or possess such packages | ||||||
26 | of little cigars, unless the retailer receives an invoice from |
| |||||||
| |||||||
1 | a stamping distributor, distributor, or wholesaler stating the | ||||||
2 | tax on the packages has been or will be paid. Retailers shall | ||||||
3 | retain such invoices for inspection by the Department. If a | ||||||
4 | retailer maintaining multiple retail locations notifies the | ||||||
5 | Department in writing that it maintains its invoices at a | ||||||
6 | centralized business location, the Department shall have the | ||||||
7 | authority to inspect invoices at the centralized business | ||||||
8 | location at all times during the usual business hours of the | ||||||
9 | day and the Department may grant the retailer 3 business days | ||||||
10 | to produce the invoices at the retail location at which the | ||||||
11 | request was made. A retailer must be a stamping distributor to | ||||||
12 | make tax exempt sales of packages of little cigars containing | ||||||
13 | other than 20 or 25 little cigars for use outside of this | ||||||
14 | State. A retailer who is a stamping distributor making sales of | ||||||
15 | packages of little cigars containing other than 20 or 25 little | ||||||
16 | cigars for use outside of this State on which the tax has been | ||||||
17 | or will be paid by another stamping distributor or was paid by | ||||||
18 | the retailer may file a claim for credit for such sales with | ||||||
19 | the Department on forms and in the manner provided by the | ||||||
20 | Department. | ||||||
21 | (c) Notwithstanding anything to the contrary in this Act, a | ||||||
22 | retailer unknowingly possessing contraband little cigars | ||||||
23 | obtained from a stamping distributor, distributor, or | ||||||
24 | wholesaler or other person engaged in the business of selling | ||||||
25 | tobacco products or knowingly possessing contraband little | ||||||
26 | cigars obtained from a stamping distributor is not subject to |
| |||||||
| |||||||
1 | penalties for such purchase or possession if the retailer, | ||||||
2 | within 48 hours after discovering that the little cigars are | ||||||
3 | contraband little cigars, excluding Saturdays, Sundays, and | ||||||
4 | holidays: (i) notifies the Department and the person from whom | ||||||
5 | the little cigars were obtained, orally and in writing, that he | ||||||
6 | or she possesses contraband little cigars; (ii) places the | ||||||
7 | contraband little cigars in one or more containers and seals | ||||||
8 | those containers; and (iii) places on the containers the | ||||||
9 | following or similar language: "Contraband Little cigars. Not | ||||||
10 | For Sale." All contraband little cigars in the possession of a | ||||||
11 | retailer remain subject to forfeiture under the provisions of | ||||||
12 | this Act.
| ||||||
13 | (35 ILCS 143/10-28 new) | ||||||
14 | Sec. 10-28. Wholesalers. | ||||||
15 | (a) Wholesalers are prohibited from possessing unstamped | ||||||
16 | packages of little cigars containing 20 or 25 little cigars | ||||||
17 | unless the wholesalers are stamping distributors. A wholesaler | ||||||
18 | must be a stamping distributor to make tax exempt sales of | ||||||
19 | packages of little cigars containing 20 or 25 little cigars for | ||||||
20 | use outside of this State. A wholesaler who is a stamping | ||||||
21 | distributor making sales of stamped packages of little cigars | ||||||
22 | for use outside of this State may file a claim for credit for | ||||||
23 | such sales with the Department on forms and in the manner | ||||||
24 | provided by the Department. | ||||||
25 | (b) For purchases of packages of little cigars containing |
| |||||||
| |||||||
1 | other than 20 or 25 little cigars, wholesalers who are not | ||||||
2 | stamping distributors may not purchase or possess such packages | ||||||
3 | of little cigars, unless the wholesalers receive an invoice | ||||||
4 | from a stamping distributor, distributor, or wholesaler | ||||||
5 | stating the tax on the packages has been or will be paid. | ||||||
6 | Wholesalers shall retain such invoices for inspection by the | ||||||
7 | Department. Every sales invoice for packages of little cigars | ||||||
8 | containing other than 20 or 25 little cigars issued by a | ||||||
9 | wholesaler to a person who is not a stamping distributor shall | ||||||
10 | state that the tax imposed by the Act has been or will be paid. | ||||||
11 | If a wholesaler maintaining multiple wholesale locations | ||||||
12 | notifies the Department in writing that it maintains its | ||||||
13 | invoices at a centralized business location, the Department | ||||||
14 | shall have the authority to inspect invoices at the centralized | ||||||
15 | business location at all times during the usual business hours | ||||||
16 | of the day and the Department may grant the wholesaler 3 | ||||||
17 | business days to produce the invoices at the wholesale location | ||||||
18 | at which the request was made. A wholesaler must be a stamping | ||||||
19 | distributor to make tax exempt sales of packages of little | ||||||
20 | cigars containing other than 20 or 25 little cigars for use | ||||||
21 | outside of this State. A wholesaler who is a stamping | ||||||
22 | distributor making sales of packages of little cigars | ||||||
23 | containing other than 20 or 25 little cigars for use outside of | ||||||
24 | this State on which the tax has been or will be paid by another | ||||||
25 | stamping distributor or was paid by the wholesaler may file a | ||||||
26 | claim for credit for such sales with the Department on forms |
| |||||||
| |||||||
1 | and in the manner provided by the Department.
| ||||||
2 | (35 ILCS 143/10-29 new) | ||||||
3 | Sec. 10-29. Invoices, packages of little cigars. | ||||||
4 | (a) Every sales invoice for packages of little cigars | ||||||
5 | containing other than 20 or 25 little cigars issued by a | ||||||
6 | stamping distributor to a person who is not a stamping | ||||||
7 | distributor, shall contain both the stamping distributor's | ||||||
8 | Tobacco Products License number and Cigarette Tax | ||||||
9 | Distributor's License number or Cigarette Use Tax | ||||||
10 | Distributor's License number, and state that the tax imposed by | ||||||
11 | the Act has been or will be paid or that the sale is exempt in | ||||||
12 | whole or in part and the exemption which is claimed. | ||||||
13 | (b) Any stamping distributor, distributor or wholesaler | ||||||
14 | who knowingly falsely states on the invoice that the tax | ||||||
15 | imposed by this Act has been or will be paid, or any officer or | ||||||
16 | employee of a corporation, member or employee of a partnership, | ||||||
17 | or manager, member or employee of a limited liability company | ||||||
18 | that is a stamping distributor, distributor or wholesaler, who, | ||||||
19 | as such officer, employee, manager, or member knowingly causes | ||||||
20 | to be issued an invoice on behalf of such entity, that such | ||||||
21 | person knows falsely states that the tax imposed by the Act has | ||||||
22 | been or will be paid, is guilty of a Class 4 felony. | ||||||
23 | (c) Whenever any sales invoice issued by a stamping | ||||||
24 | distributor, distributor or wholesaler for the sale of packages | ||||||
25 | of little cigars containing other than 20 or 25 little cigars |
| |||||||
| |||||||
1 | does not comply with subsection (b) of Section 10-28 or | ||||||
2 | subsection (a) of this Section by indicating that the tax has | ||||||
3 | been or will be paid or that the sale is exempt in whole or in | ||||||
4 | part, a prima facie presumption shall arise that the tax | ||||||
5 | imposed by Section 10-10 of this Act has not been paid on the | ||||||
6 | little cigars listed on the sales invoice. A person who is not | ||||||
7 | a stamping distributor and is unable to rebut this presumption | ||||||
8 | is in violation of this Act and is subject to the penalties | ||||||
9 | provided in this Act.
| ||||||
10 | (35 ILCS 143/10-30)
| ||||||
11 | Sec. 10-30. Returns. Every stamping distributor shall, on | ||||||
12 | or before the 15th day of
each month, file a return with the | ||||||
13 | Department covering the preceding calendar
month. The return | ||||||
14 | shall disclose the wholesale price for all tobacco products , | ||||||
15 | the quantity of little cigars sold or otherwise disposed of, | ||||||
16 | including the quantity of packages of little cigars containing | ||||||
17 | 20 or 25 little cigars sold or otherwise disposed of, and the | ||||||
18 | quantity of moist snuff sold
or otherwise disposed of and other | ||||||
19 | information that the Department may
reasonably require. The | ||||||
20 | return shall be filed upon a form prescribed and
furnished by | ||||||
21 | the Department.
| ||||||
22 | At the time when any return of any distributor is due to be | ||||||
23 | filed with
the Department, the distributor shall also remit to | ||||||
24 | the Department the
tax liability that the distributor has | ||||||
25 | incurred for transactions
occurring in the preceding calendar |
| |||||||
| |||||||
1 | month.
| ||||||
2 | The Department may adopt rules to require the electronic | ||||||
3 | filing of any return or document required to be filed under | ||||||
4 | this Act. Such rules may provide for exceptions from the filing | ||||||
5 | requirement of this paragraph for persons who demonstrate that | ||||||
6 | they do not have access to the Internet and petition the | ||||||
7 | Department to waive the electronic filing requirement. | ||||||
8 | (Source: P.A. 97-688, eff. 6-14-12.)
| ||||||
9 | (35 ILCS 143/10-36 new) | ||||||
10 | Sec. 10-36. Recordkeeping by retailers. Every retailer | ||||||
11 | shall keep complete and accurate records of tobacco products | ||||||
12 | held and purchased, and tobacco products sold, or otherwise | ||||||
13 | disposed of, and shall preserve and keep all invoices, bills of | ||||||
14 | lading, sales records, and copies of bills of sale. Books, | ||||||
15 | records, papers, and documents that are required by this Act to | ||||||
16 | be kept shall, at all times during the usual business hours of | ||||||
17 | the day, be subject to inspection by the Department or its duly | ||||||
18 | authorized agents and employees. The books, records, papers, | ||||||
19 | and documents for any period with respect to which the | ||||||
20 | Department is authorized to issue a notice of tax liability | ||||||
21 | shall be preserved until the expiration of that period.
| ||||||
22 | (35 ILCS 143/10-45)
| ||||||
23 | Sec. 10-45. Incorporation by reference. All of the | ||||||
24 | provisions of Sections
4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, |
| |||||||
| |||||||
1 | 5i, 5j, 6, 6a, 6b, 6c, 8, 9, 10, 11, 11a,
and 12 of the | ||||||
2 | Retailers' Occupation Tax Act, and all applicable provisions of
| ||||||
3 | the Uniform Penalty and Interest Act that are not inconsistent | ||||||
4 | with this Act,
apply to distributors of tobacco products to the | ||||||
5 | same extent as if those
provisions were included in this Act. | ||||||
6 | References in the
incorporated Sections of the Retailers' | ||||||
7 | Occupation Tax Act to retailers, to
sellers, or to persons | ||||||
8 | engaged in the business of selling tangible personal
property | ||||||
9 | mean distributors when used in this Act. References in the
| ||||||
10 | incorporated Sections to sales of tangible personal property | ||||||
11 | mean sales
of tobacco products when used in this Act.
| ||||||
12 | All of the provisions of Sections 7, 8, 8a, 16, 18a, 18b, | ||||||
13 | 18c, 22, 23, 24, 26, 27, and 28a of the Cigarette Tax Act which | ||||||
14 | are not inconsistent with this Act shall apply, as far as | ||||||
15 | practicable, to the subject matter of this Act to the same | ||||||
16 | extent as if those provisions were included in this Act. | ||||||
17 | References in the incorporated Sections to sales of cigarettes | ||||||
18 | mean sales of little cigars in packages of 20 or 25 little | ||||||
19 | cigars. | ||||||
20 | (Source: P.A. 89-21, eff. 6-6-95.)
| ||||||
21 | Section 99. Effective date. This Act takes effect upon | ||||||
22 | becoming law.".
|