104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB2068
 
Introduced 2/6/2025, by Sen. Sally J. Turner
 
SYNOPSIS AS INTRODUCED:
 
410 ILCS 705/45-20
    Amends the Cannabis Regulation and Tax Act. Provides that, in addition to other grounds specified in this Act, the Department of Agriculture, upon notification by a county of a cultivation center's failure to pay all or part of any property tax or penalty due to the reporting county, shall refuse the issuance or renewal of a license, or suspend or revoke the license of the cultivation center. Effective immediately.


LRB104 10620 BDA 20696 b

 
 
A BILL FOR
 
SB2068LRB104 10620 BDA 20696 b

1    AN ACT concerning health.
 
2    Be it enacted by the People of the State of Illinois, 
3represented in the General Assembly:
 
4    Section 5. The Cannabis Regulation and Tax Act is amended 
5by changing Section 45-20 as follows:
 
6    (410 ILCS 705/45-20)
7    Sec. 45-20. Violation of tax Acts; refusal, revocation, or 
8suspension of license or agent identification card. 
9    (a) In addition to other grounds specified in this Act, 
10the Department of Agriculture and Department of Financial and 
11Professional Regulation, upon notification by the Department 
12of Revenue, shall refuse the issuance or renewal of a license 
13or agent identification card, or suspend or revoke the license 
14or agent identification card, of any person, for any of the 
15following violations of any tax Act administered by the 
16Department of Revenue:
17        (1) Failure to file a tax return.
18        (2) The filing of a fraudulent return.
19        (3) Failure to pay all or part of any tax or penalty 
20    finally determined to be due.
21        (4) Failure to keep books and records.
22        (5) Failure to secure and display a certificate or 
23    sub-certificate of registration, if required.
 
 
SB2068- 2 -LRB104 10620 BDA 20696 b

1        (6) Willful violation of any rule or regulation of the 
2    Department relating to the administration and enforcement 
3    of tax liability.
4    (b-5) In addition to other grounds specified in this Act, 
5the Department of Agriculture, upon notification by a county 
6of a cultivation center's failure to pay all or part of any 
7property tax or penalty due to the reporting county, shall 
8refuse the issuance or renewal of a license, or suspend or 
9revoke the license of the cultivation center. 
10     (b) After all violations of subsection (b-5) or any of 
11items (1) through (6) of subsection (a) have been corrected or 
12resolved, the Department shall, upon request of the applicant 
13or, if not requested, may notify the entities listed in 
14subsection (a) or subsection (b-5) that the violations have 
15been corrected or resolved. Upon receiving notice from the 
16Department that a violation of any of items (1) through (6) of 
17subsection (a), or from the county that a violation of 
18subsection (b-5), have been corrected or otherwise resolved to 
19the Department of Revenue's satisfaction, the Department of 
20Agriculture and the Department of Financial and Professional 
21Regulation may issue or renew the license or agent 
22identification card, or vacate an order of suspension or 
23revocation.
24(Source: P.A. 101-27, eff. 6-25-19.)
 
25    Section 99. Effective date. This Act takes effect upon 
26becoming law.