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juice of apples or pears including, but not limited to, flavored, sparkling, or carbonated cider. The credit or refund created by this Act shall apply to all beer taxes in the calendar years 1982 through 1986. The increases made by this amendatory Act of the 91st General Assembly in the rates of taxes imposed under this Section shall apply beginning on July 1, 1999. A tax at the rate of 1¢ per gallon on beer and 48¢ per gallon on alcohol and spirits is also imposed upon the privilege of engaging in business as a retailer or as a distributor who is not also an importing distributor with respect to all beer and all alcohol and spirits owned or possessed by such retailer or distributor when this amendatory Act of 1969 becomes effective, and with respect to which the additional tax imposed by this amendatory Act upon manufacturers and importing distributors does not apply. Retailers and distributors who are subject to the additional tax imposed by this paragraph of this Section shall be required to inventory such alcoholic liquor and to pay this additional tax in a manner prescribed by the Department. The provisions of this Section shall be construed to apply to any importing distributor engaging in business in this State, whether licensed or not. However, such tax is not imposed upon any such business as to any alcoholic liquor shipped outside Illinois by an Illinois licensed manufacturer or importing distributor, nor SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468