IL HB4900

Amends the Illinois Municipal Code Section 8-11-6a to allow home rule municipalities to impose taxes on cigarettes and tobacco products if they imposed such a tax before July 1, 1993.

Changes the preemption language from prohibiting municipalities that had not imposed a cigarette or tobacco tax before July 1, 1993 from doing so afterward, to allowing those that had previously imposed such taxes to continue.

Expands the exception to include taxes based on "the number of units of cigarettes, on other tobacco products, or both" rather than limiting it to cigarettes alone.

Preserves existing home rule municipality authority to impose various other taxes including those on alcoholic beverages, hotel/motel rooms, real property transfers, and food prepared for immediate consumption.