Sen. Jeffrey M. Schoenberg

Filed: 3/17/2009

 

 


 

 


 
09600SB0044sam002 LRB096 03720 HLH 23794 a

1
AMENDMENT TO SENATE BILL 44

2     AMENDMENT NO. ______. Amend Senate Bill 44 on page 7, line
3 21, by replacing "50" with "25"; and
 
4 on page 7, line 22, after "State.", by inserting "Beginning on
5 September 1, 2010, in addition to any other tax imposed by this
6 Act, a tax is imposed upon any person engaged in business as a
7 retailer of cigarettes at the rate of 25 mills per cigarette
8 sold or otherwise disposed of in the course of such business in
9 this State."; and
 
10 on page 12, line 15, after "first.", by inserting "Any
11 distributor having cigarettes to which stamps have been affixed
12 in his or her possession for sale on or after September 1, 2010
13 is required to pay the additional tax imposed by this
14 amendatory Act of the 96th General Assembly on those stamped
15 cigarettes. This payment, less the discount provided in
16 subsection (b), is due when the distributor first makes a

 

 

09600SB0044sam002 - 2 - LRB096 03720 HLH 23794 a

1 purchase of cigarette tax stamps on or after September 1, 2010
2 or on the first due date of a return under this Act occurring
3 on or after September 1, 2010, whichever occurs first."; and
 
4 on page 18, line 13, by replacing "50" with "25"; and
 
5 on page 18, line 13, after "used.", by inserting "Beginning on
6 September 1, 2010, in addition to any other tax imposed by this
7 Act, a tax is imposed upon any person engaged in business as a
8 retailer of cigarettes at the rate of 25 mills per cigarette
9 sold or otherwise disposed of in the course of such business in
10 this State."; and
 
11 on page 20, line 11, after "first.", by inserting "Any
12 distributor having cigarettes to which stamps have been affixed
13 in his or her possession for sale on or after September 1, 2010
14 is required to pay the additional tax imposed by this
15 amendatory Act of the 96th General Assembly on those stamped
16 cigarettes. This payment, less the discount provided in
17 subsection (b), is due when the distributor first makes a
18 purchase of cigarette tax stamps on or after September 1, 2010
19 or on the first due date of a return under this Act occurring
20 on or after September 1, 2010, whichever occurs first.".