Rule 19(a) / Re-referred to Rules Committee
Summary
The bill amends the Illinois Municipal Code to carve out an exception to the statewide ban on local taxes. Home‑rule municipalities that already imposed a tax based on the number of cigarettes or other tobacco products before July 1, 1993 may continue that tax, while any municipality without such a tax cannot start one now. This preserves existing local tobacco‑tax revenue but prevents new local per‑unit tobacco taxes.
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