HomeMy WebLinkAboutORDINANCES-1988-010-O-88March 21-1^C988
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10-0-88
AN ORDINANCE
Amending Section 3-2-13-2(A) of the
Evanston City Code Decreasing Cigarette Tax
to One -Half Cent per Cigarette.-.. -
BE IT ORDAINED BY THE CITY COUNCIL' OF THE CITY OF
EVANSTON, COOK COUNTY, ILLINOIS:
SECTION 1: That. Section 3-2-13-2(A) of the Evanston
City Code, 1979, as amended, be and
hereby is further amended to read as follows.;.
3-2-13-2: TAX IMPOSED
A. A tax at the rate of one-half cent per cigarette is
I hereby imposed upon all cigarettes possessed for sale
j and upon the use of all cigarettes within the. city.
The ultimate incidence of and liability for payment
of said tax is to be borne by the consumer of said
cigarettes. The tax herein levied shallbe in
addition to any and all other taxes.
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SECTION 2: There shall be no refunds issued on
existing stocks of cigarette tax.stamps
or packs of cigarettes with tax stamps already
affixed.
SECTION 3: All ordinances or.parts of ordinances in
conflict herewith are hereby repealed.
SECTION 4: This ordinance shall be in full force
and effect from and after April 1, 1988.
Introduced: 1988 • -. =� � - -�
Adopted: 1988
APprov 1988
ATTEST'
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j .2rity Clerk
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App oved s to
o poration Co u el