IL HB2873

Amends Section 8-11-6a of the Illinois Municipal Code to expand the definition of taxable tobacco products beyond cigarettes to include all tobacco products, however measured.

Allows home rule municipalities to impose taxes on tobacco products without being subject to the preemption restrictions that apply to sales and use taxes.

Removes the restriction that prevented home rule municipalities from imposing cigarette taxes after July 1, 1993, if they had not done so before that date, extending this authority to all tobacco product taxes.

Maintains existing preemptions preventing home rule municipalities from imposing retailer's occupation taxes, service occupation taxes, use taxes, or sales taxes on tangible personal property based on gross receipts or purchase price.