04-O-12

ORDINANCE

Sponsored by

THE HONORABLE ROBERTO MALDONADO, JOAN PATRICIA MURPHY,

JOSEPH MARIO MORENO, DEBORAH SIMS, BOBBIE L. STEELE

AND JOHN P. DALEY, COUNTY COMMISSIONERS

Co-Sponsored by

THE HONORABLE JERRY BUTLER, COUNTY COMMISSIONER

AN ORDINANCE AMENDING THE

RETAIL SALE OF CIGARETTES TAX ORDINANCE

WHEREAS, the County of Cook is a home rule unit of local government pursuant to Article VII, Section 6(a) of the 1970 Illinois Constitution; and

WHEREAS, pursuant to its home rule powers, the Cook County Board of Commissioners adopted an Ordinance to provide for a tax on the retail sale of cigarettes (“Retail Sale of Cigarettes Tax Ordinance”) on June 1, 1980 and has adopted subsequent amendments; and

WHEREAS, the Cook County retail cigarettes tax has been at the same rate since 1997; and

WHEREAS, the Cook County Board of Commissioners wishes to raise the tax imposed upon the retail sale of cigarettes within Cook County in order to discourage the use of tobacco by residents of Cook County and to decrease the illegal consumption of tobacco by juveniles; and

WHEREAS, Cook County expends significant resources in the treatment of tobacco related illnesses; and

WHEREAS, for the protection of the public health, safety, comfort and welfare pursuant to its home rule authority, the Cook County Board of Commissioners chooses to amend the Retail Sale of Cigarettes Tax Ordinance.

NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COMMISSIONERS OF THE COUNTY OF COOK, ILLINOIS, AS FOLLOWS:

The Ordinances and Resolutions of Cook County, Chapter 13, entitled Fiscal Matters and Taxes, is hereby amended as follows:

Section 2. Tax Imposed – Stamps – Tax Collection

(a) A tax at the rate of nine (9.0) mils two cents ($.02) fifty (50 mils) or five cents ($.05) per cigarette is hereby imposed upon all cigarettes possessed for sale and upon the use of all cigarettes within the County of Cook, the ultimate incidence of and liability for payment of said tax to be borne by the consumer of said cigarettes. The tax imposed hereby at the rate of nine (9.0) mils two cents ($.02) fifty (50 mils) or five cents ($.05) per cigarette shall become in force and effect on January 1, 1997 April 1, 2004 January 1, 2004 April 1, 2004. The tax herein levied shall be in addition to any and all other taxes.

Approved and adopted this 24th day of February 2004.