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File #: 16-2190    Version: 1 Name: TOBACCO TAX TOBACCO TAX
Type: Ordinance Amendment Status: Approved
File created: 3/11/2016 In control: Finance Committee
On agenda: 4/13/2016 Final action: 5/11/2016
Title: PROPOSED ORDINANCE AMENDMENT TOBACCO TAX BE IT ORDAINED, by the Cook County Board of Commissioners, that Chapter 74 - Taxation, Article XI. Tobacco Tax, Sections 74-430, et seq. of the Cook County Code is hereby amended as Follows: Sec. 74-430. Short title. This article may be cited as the "Cook County Tobacco Tax Ordinance". Sec. 74-431. Definitions. For the purpose of this article, whenever any of the following words, terms or definitions are used herein, they shall have the meaning ascribed to them in this section. Affix or affixed means to attach or attached tax stamps that cannot be removed from the cigarette pack without being mutilated or destroyed. Altered or mutilated tax stamp means any tax stamp on which the identity information is illegible or incompleteunique serial number is illegible or incomplete. If a tax stamp does not include a unique serial number, 75% of the stamp must be affixed to the cigarette pack. ...
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PROPOSED ORDINANCE AMENDMENT

TOBACCO TAX

BE IT ORDAINED, by the Cook County Board of Commissioners, that Chapter 74 - Taxation, Article XI. Tobacco Tax, Sections 74-430, et seq. of the Cook County Code is hereby amended as Follows:

Sec. 74-430. Short title.

This article may be cited as the "Cook County Tobacco Tax Ordinance".

Sec. 74-431. Definitions.

For the purpose of this article, whenever any of the following words, terms or definitions are used herein, they shall have the meaning ascribed to them in this section.

Affix or affixed means to attach or attached tax stamps that cannot be removed from the cigarette pack without being mutilated or destroyed.

Altered or mutilated tax stamp means any tax stamp on which the identity information is illegible or incompleteunique serial number is illegible or incomplete. If a tax stamp does not include a unique serial number, 75% of the stamp must be affixed to the cigarette pack.

Chewing tobacco means any leaf tobacco that is not intended to be smoked.

Cigar means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco which is a cigarette as defined in this article).

Cigarette means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and whether such tobacco is flavored, adulterated or mixed with any other ingredient, or not, and the wrapper of which is made of paper or any other substance or material except tobacco.

Conceal or Cconcealment means cigarettes, other tobacco products, cigarette tax stamps, or Consumable Products in violation of this article, that are hidden or kept from being seen, found, observed or discovered in an area, location or container and stored, possessed or offered for sale at a place of businessdeliberately hidden to prevent or evade discovery and offered for sale by or in the possession of a ...

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