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| Public Act 102-0002 | ||||
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AN ACT concerning local government.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Counties Code is amended by changing | ||||
Section 5-1006.8 as follows: | ||||
(55 ILCS 5/5-1006.8) | ||||
Sec. 5-1006.8. County Cannabis Retailers' Occupation Tax | ||||
Law. | ||||
(a) This Section may be referred to as the County Cannabis | ||||
Retailers' Occupation Tax Law. The corporate authorities of | ||||
any county may, by ordinance, impose a tax upon all persons | ||||
engaged in the business of selling cannabis, other than | ||||
cannabis purchased under the Compassionate Use of Medical | ||||
Cannabis Program Act, at retail in the county on the gross | ||||
receipts from these sales made in the course of that business. | ||||
If imposed, the tax shall be imposed only in 0.25% increments. | ||||
The tax rate may not exceed: (i) 3.75% of the gross receipts of | ||||
sales made in unincorporated areas of the county; and (ii) 3% | ||||
of the gross receipts of sales made in a municipality located | ||||
in the county. The tax imposed under this Section and all civil | ||||
penalties that may be assessed as an incident of the tax shall | ||||
be collected and enforced by the Department of Revenue. The | ||||
Department of Revenue shall have full power to administer and | ||||
enforce this Section; to collect all taxes and penalties due | ||
hereunder; to dispose of taxes and penalties so collected in | ||
the manner hereinafter provided; and to determine all rights | ||
to credit memoranda arising on account of the erroneous | ||
payment of tax or penalty under this Section. In the | ||
administration of and compliance with this Section, the | ||
Department of Revenue and persons who are subject to this | ||
Section shall have the same rights, remedies, privileges, | ||
immunities, powers and duties, and be subject to the same | ||
conditions, restrictions, limitations, penalties, and | ||
definitions of terms, and employ the same modes of procedure, | ||
as are described in Sections 1, 1a, 1d, 1e, 1f, 1i, 1j, 1k, 1m, | ||
1n, 2 through 2-65 (in respect to all provisions therein other | ||
than the State rate of tax), 2a, 2b, 2c, 2i, 3 (except as to | ||
the disposition of taxes and penalties collected), 4, 5, 5a, | ||
5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6bb, 6c, 6d, | ||
7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation | ||
Tax Act and Section 3-7 of the Uniform Penalty and Interest Act | ||
as fully as if those provisions were set forth in this Section. | ||
(b) Persons subject to any tax imposed under the authority | ||
granted in this Section may reimburse themselves for their | ||
seller's tax liability hereunder by separately stating that | ||
tax as an additional charge, which charge may be stated in | ||
combination, in a single amount, with any State tax that | ||
sellers are required to collect. | ||
(c) Whenever the Department of Revenue determines that a | ||
refund should be made under this Section to a claimant instead | ||
of issuing a credit memorandum, the Department of Revenue | ||
shall notify the State Comptroller, who shall cause the order | ||
to be drawn for the amount specified and to the person named in | ||
the notification from the Department of Revenue. | ||
(d) The Department of Revenue shall immediately pay over | ||
to the State Treasurer, ex officio, as trustee, all taxes and | ||
penalties collected hereunder for deposit into the Local | ||
Cannabis Retailers' Occupation Tax Trust Fund. | ||
(e) On or before the 25th day of each calendar month, the | ||
Department of Revenue shall prepare and certify to the | ||
Comptroller the amount of money to be disbursed from the Local | ||
Cannabis Retailers' Occupation Tax Trust Fund to counties from | ||
which retailers have paid taxes or penalties under this | ||
Section during the second preceding calendar month. The amount | ||
to be paid to each county shall be the amount (not including | ||
credit memoranda) collected under this Section from sales made | ||
in the county during the second preceding calendar month, plus | ||
an amount the Department of Revenue determines is necessary to | ||
offset any amounts that were erroneously paid to a different | ||
taxing body, and not including an amount equal to the amount of | ||
refunds made during the second preceding calendar month by the | ||
Department on behalf of such county, and not including any | ||
amount that the Department determines is necessary to offset | ||
any amounts that were payable to a different taxing body but | ||
were erroneously paid to the county, less 1.5% of the | ||
remainder, which the Department shall transfer into the Tax | ||
Compliance and Administration Fund. The Department, at the | ||
time of each monthly disbursement to the counties, shall | ||
prepare and certify the State Comptroller the amount to be | ||
transferred into the Tax Compliance and Administration Fund | ||
under this Section. Within 10 days after receipt by the | ||
Comptroller of the disbursement certification to the counties | ||
and the Tax Compliance and Administration Fund provided for in | ||
this Section to be given to the Comptroller by the Department, | ||
the Comptroller shall cause the orders to be drawn for the | ||
respective amounts in accordance with the directions contained | ||
in the certification. | ||
(f) An ordinance or resolution imposing or discontinuing a | ||
tax under this Section or effecting a change in the rate | ||
thereof that is adopted on or after June 25, 2019 (the | ||
effective date of Public Act 101-27) and for which a certified | ||
copy is filed with the Department on or before April 1, 2020 | ||
shall be administered and enforced by the Department beginning | ||
on July 1, 2020. For ordinances filed with the Department | ||
after April 1, 2020, an ordinance or resolution imposing or | ||
discontinuing a tax under this Section or effecting a change | ||
in the rate thereof shall either (i) be adopted and a certified | ||
copy thereof filed with the Department on or before the first | ||
day of April, whereupon the Department shall proceed to | ||
administer and enforce this Section as of the first day of July | ||
next following the adoption and filing; or (ii) be adopted and | ||
a certified copy thereof filed with the Department on or | ||
before the first day of October, whereupon the Department | ||
shall proceed to administer and enforce this Section as of the | ||
first day of January next following the adoption and filing.
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(g) Notwithstanding any provision in this Section to the | ||
contrary, if an ordinance or resolution imposing a tax under | ||
this Section was adopted on or before October 1, 2020 and a | ||
certified copy thereof was filed with the Department of | ||
Revenue on or before November 1, 2020, then the Department | ||
shall proceed to administer and enforce this Section as of May | ||
1, 2021 for such ordinances or resolutions. | ||
(Source: P.A. 101-27, eff. 6-25-19; 101-363, eff. 8-9-19; | ||
101-593, eff. 12-4-19.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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