Cigarette Tax (7506)
| Municipal Code Reference: | 3-42 |
| CAPS Code Reference: | 1002920051110 |
| Tax Return Form Code: | Form 7506 |
| Procedure: | The Cigarette Tax applies to wholesale cigarette dealers who must purchase tax stamps before selling cigarettes to retailers for resale within the city limits. |
| Tax Base: |
AS OF 1-10-2014: $0.059 per cigarette or $1.18 per package of twenty cigarettes Prior to 1-10-2014: $0.034 per cigarette or $0.68 per package of twenty cigarettes |
| Exemptions, Deductions and Credits: | None |
| Rulings and Procedures: |
Cigarette Tax Ruling 2: Tax Stamps
|
Businesses registered for Cigarette Tax with the Chicago Department of Finance.