IL SB3563

Amends Section 8-11-6a of the Illinois Municipal Code to clarify that home rule municipalities imposing a cigarette or tobacco products tax before July 1, 1993 may continue to impose such taxes on or after that date.

Prohibits home rule municipalities that did not impose a cigarette or tobacco tax before July 1, 1993 from imposing such a tax after that date.

Allows municipalities with pre-existing cigarette and tobacco taxes to impose taxes on either the number of units of cigarettes or tobacco products, or both.

States that this language constitutes a restatement and clarification of existing law regarding home rule municipal taxation authority.

Takes effect upon becoming law.