35 ILCS 140/ Home Rule Cigarette Tax Restriction Act.

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35 ILCS 140/0.01

(35 ILCS 140/0.01) (from Ch. 120, par. 453.110)

Sec. 0.01.

This Article may be cited as the Home Rule Cigarette Tax Restriction Act.

(Source: P.A. 86-1324.)

35 ILCS 140/1

(35 ILCS 140/1) (from Ch. 120, par. 453.111)

Sec. 1.

If any home rule unit imposes a tax based upon the selling
price of cigarettes, such selling price shall, on and after December 1,
1985, include the charges which are added to prices by sellers on account
of the seller's liability under the Cigarette Tax Act, on account of the
seller's duty to collect from the purchaser the tax imposed under the
Cigarette Use Tax Act, and on account of the seller's duty to collect from
the purchaser any cigarette tax imposed by a home rule unit.

This restriction shall apply whether the home rule tax is applicable only
to the sales of cigarettes or is applicable to sales of other tangible
personal property as well.

Pursuant to paragraph (g) of Section 6 of Article VII of the Illinois
Constitution, this Section limits the taxing power of home rule units.

(Source: P.A. 84-1027.)