Public Act 102-0002
 
HB2415 EnrolledLRB102 12119 AWJ 17456 b


  
    AN ACT concerning local government.
  
 
    Be it enacted by the People of the State of Illinois,
 
represented in the General Assembly:
  
 
 
    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.

    (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.)
 
 
    Section 99. Effective date. This Act takes effect upon 
becoming law.