IL SB3293

Amends the Illinois Municipal Code to allow home rule municipalities to impose a tax on tobacco products, however measured.

Adds tobacco products to the list of items that home rule municipalities may tax despite state preemption of most local sales and use taxes.

Expands existing authority that permitted municipalities to tax only cigarettes by the unit to now include all tobacco products under any measurement method.

Removes the restriction that prevented municipalities that had not imposed a cigarette tax before July 1, 1993 from doing so, allowing new tobacco product taxes regardless of prior cigarette tax history.