MUNI-CIGARETTE/TOBACCO REVENUE

Illinois General Assembly - Full Text of SB3630

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3630

Introduced 2/5/2026, by Sen. Javier L. Cervantes

SYNOPSIS AS INTRODUCED:

65 ILCS 5/8-11-6a

from Ch. 24, par. 8-11-6a

Amends the Illinois Municipal Code. In provisions relating to
preemption of certain taxes in home rule municipalities, provides that
nothing in the provisions shall prevent a tax based upon the number of
units of cigarettes, on other tobacco products, or both if the home rule
municipality imposed a tax either based on the number of units of
cigarettes or on other tobacco products before July 1, 1993 (rather than,
if a home rule municipality had not imposed a tax based on the number of
units of cigarettes or tobacco products before July 1, 1993, the home rule
municipality may not impose such a tax after that date).
LRB104 19506 RTM 32954 b

A BILL FOR

SB3630
LRB104 19506 RTM 32954 b
1

AN ACT concerning local government.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 5.
The Illinois Municipal Code is amended by
5
changing Section 8-11-6a as follows:

6

(65 ILCS 5/8-11-6a)

(from Ch. 24, par. 8-11-6a)
7

Sec. 8-11-6a.
Home rule municipalities; preemption of
8
certain taxes.
Except as provided in Sections 8-11-1, 8-11-5,
9
8-11-6, 8-11-6b, 8-11-6c, 8-11-23, 8-11-24, and 11-74.3-6 on
10
and after September 1, 1990, no home rule municipality has the
11
authority to impose, pursuant to its home rule authority, a
12
retailer's occupation tax, service occupation tax, use tax,
13
sales tax or other tax on the use, sale or purchase of tangible
14
personal property based on the gross receipts from such sales
15
or the selling or purchase price of said tangible personal
16
property. Notwithstanding the foregoing, this Section does not
17
preempt any home rule imposed tax such as the following: (1) a
18
tax on alcoholic beverages, whether based on gross receipts,
19
volume sold or any other measurement; (2) a tax based on the
20
number of units of cigarettes
, on other

or
tobacco products
,
21
or both if the

(provided, however, that a
home rule
22
municipality
that has not
imposed a tax
either
based on the
23
number of units of cigarettes or
on other
tobacco products

SB3630
- 2 -
LRB104 19506 RTM 32954 b
1
before July 1, 1993
, shall not impose such a tax after that
2
date)
; (3) a tax, however measured, based on the use of a hotel
3
or motel room or similar facility; (4) a tax, however
4
measured, on the sale or transfer of real property; (5) a tax,
5
however measured, on lease receipts; (6) a tax on food
6
prepared for immediate consumption and on alcoholic beverages
7
sold by a business which provides for on premise consumption
8
of said food or alcoholic beverages; or (7) other taxes not
9
based on the selling or purchase price or gross receipts from
10
the use, sale or purchase of tangible personal property. This
11
Section does not preempt a home rule municipality with a
12
population of more than 2,000,000 from imposing a tax, however
13
measured, on the use, for consideration, of a parking lot,
14
garage, or other parking facility. This Section is not
15
intended to affect any existing tax on food and beverages
16
prepared for immediate consumption on the premises where the
17
sale occurs, or any existing tax on alcoholic beverages, or
18
any existing tax imposed on the charge for renting a hotel or
19
motel room, which was in effect January 15, 1988, or any
20
extension of the effective date of such an existing tax by
21
ordinance of the municipality imposing the tax, which
22
extension is hereby authorized, in any non-home rule
23
municipality in which the imposition of such a tax has been
24
upheld by judicial determination, nor is this Section intended
25
to preempt the authority granted by Public Act 85-1006. On and
26
after December 1, 2019, no home rule municipality has the

SB3630
- 3 -
LRB104 19506 RTM 32954 b
1
authority to impose, pursuant to its home rule authority, a
2
tax, however measured, on sales of aviation fuel, as defined
3
in Section 3 of the Retailers' Occupation Tax Act, unless the
4
tax is not subject to the revenue use requirements of 49 U.S.C.
5
47107(b) and 49 U.S.C. 47133, or unless the tax revenue is
6
expended for airport-related purposes. For purposes of this
7
Section, "airport-related purposes" has the meaning ascribed
8
in Section 6z-20.2 of the State Finance Act. Aviation fuel
9
shall be excluded from tax only if, and for so long as, the
10
revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
11
47133 are binding on the municipality. This Section is a
12
limitation, pursuant to subsection (g) of Section 6 of Article
13
VII of the Illinois Constitution, on the power of home rule
14
units to tax. The changes made to this Section by Public Act
15
101-10 are a denial and limitation of home rule powers and
16
functions under subsection (g) of Section 6 of Article VII of
17
the Illinois Constitution.
18
(Source: P.A. 103-781, eff. 8-5-24.)

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