Amends the Illinois Municipal Code to allow certain taxes on cigarettes and tobacco products in home rule municipalities.
Illinois SB3630 amends the Illinois Municipal Code to allow home rule municipalities to impose taxes on cigarettes and tobacco products if they had already imposed such taxes before July 1, 1993. This change does not affect existing taxes on food, beverages, alcoholic beverages, or hotel room charges. The bill also excludes aviation fuel from the tax preemption provisions if the revenue is used for airport-related purposes.
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