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1 | AN ACT concerning local government.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Counties Code is amended by changing Section | ||||||||||||||||||||||||||
5 | 5-1006.8 as follows: | ||||||||||||||||||||||||||
6 | (55 ILCS 5/5-1006.8) | ||||||||||||||||||||||||||
7 | Sec. 5-1006.8. County Cannabis Retailers' Occupation Tax | ||||||||||||||||||||||||||
8 | Law. | ||||||||||||||||||||||||||
9 | (a) This Section may be referred to as the County Cannabis | ||||||||||||||||||||||||||
10 | Retailers' Occupation Tax Law. On and after January 1, 2020, | ||||||||||||||||||||||||||
11 | the corporate authorities of any county may, by ordinance, | ||||||||||||||||||||||||||
12 | impose a tax upon all persons engaged in the business of | ||||||||||||||||||||||||||
13 | selling cannabis, other than cannabis purchased under the | ||||||||||||||||||||||||||
14 | Compassionate Use of Medical Cannabis Pilot Program Act, at | ||||||||||||||||||||||||||
15 | retail in the county on the gross receipts from these sales | ||||||||||||||||||||||||||
16 | made in the course of that business. If imposed, the tax shall | ||||||||||||||||||||||||||
17 | be imposed only in 0.25% increments. The tax rate may not | ||||||||||||||||||||||||||
18 | exceed: (i) 3.75% of the gross receipts of sales made in | ||||||||||||||||||||||||||
19 | unincorporated areas of the county; and (ii) 3% of the gross | ||||||||||||||||||||||||||
20 | receipts of sales made in a municipality located in the county ; | ||||||||||||||||||||||||||
21 | (iii) 2.75% of the gross receipts of sales made in | ||||||||||||||||||||||||||
22 | unincorporated areas of the county where a 1% tax is imposed by | ||||||||||||||||||||||||||
23 | a library district pursuant to the Library District Cannabis |
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1 | Retailers' Occupation Tax Law; and (iv) 2% of the gross | ||||||
2 | receipts of sales made in a municipality located in the county | ||||||
3 | where a 1% tax is imposed by a library district pursuant to the | ||||||
4 | Library District Cannabis Retailers' Occupation Tax Law . The | ||||||
5 | tax imposed under this Section and all civil penalties that may | ||||||
6 | be assessed as an incident of the tax shall be collected and | ||||||
7 | enforced by the Department of Revenue. The Department of | ||||||
8 | Revenue shall have full power to administer and enforce this | ||||||
9 | Section; to collect all taxes and penalties due hereunder; to | ||||||
10 | dispose of taxes and penalties so collected in the manner | ||||||
11 | hereinafter provided; and to determine all rights to credit | ||||||
12 | memoranda arising on account of the erroneous payment of tax or | ||||||
13 | penalty under this Section. In the administration of and | ||||||
14 | compliance with this Section, the Department of Revenue and | ||||||
15 | persons who are subject to this Section shall have the same | ||||||
16 | rights, remedies, privileges, immunities, powers and duties, | ||||||
17 | and be subject to the same conditions, restrictions, | ||||||
18 | limitations, penalties, and definitions of terms, and employ | ||||||
19 | the same modes of procedure, as are described in Sections 1, | ||||||
20 | 1a, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect | ||||||
21 | to all provisions therein other than the State rate of tax), | ||||||
22 | 2c, 3 (except as to the disposition of taxes and penalties | ||||||
23 | collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, | ||||||
24 | 5l, 6, 6a, 6bb, 6c, 6d, 8, 8, 9, 10, 11, 12, and 13 of the | ||||||
25 | Retailers' Occupation Tax Act and Section 3-7 of the Uniform | ||||||
26 | Penalty and Interest Act as fully as if those provisions were |
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1 | set forth in this Section. | ||||||
2 | (b) Persons subject to any tax imposed under the authority | ||||||
3 | granted in this Section may reimburse themselves for their | ||||||
4 | seller's tax liability hereunder by separately stating that tax | ||||||
5 | as an additional charge, which charge may be stated in | ||||||
6 | combination, in a single amount, with any State tax that | ||||||
7 | sellers are required to collect. | ||||||
8 | (c) Whenever the Department of Revenue determines that a | ||||||
9 | refund should be made under this Section to a claimant instead | ||||||
10 | of issuing a credit memorandum, the Department of Revenue shall | ||||||
11 | notify the State Comptroller, who shall cause the order to be | ||||||
12 | drawn for the amount specified and to the person named in the | ||||||
13 | notification from the Department of Revenue. | ||||||
14 | (d) The Department of Revenue shall immediately pay over to | ||||||
15 | the State Treasurer, ex officio, as trustee, all taxes and | ||||||
16 | penalties collected hereunder for deposit into the Local | ||||||
17 | Cannabis Consumer Excise Tax Trust Fund. | ||||||
18 | (e) On or before the 25th day of each calendar month, the | ||||||
19 | Department of Revenue shall prepare and certify to the | ||||||
20 | Comptroller the amount of money to be disbursed from the Local | ||||||
21 | Cannabis Consumer Excise Tax Trust Fund to counties from which | ||||||
22 | retailers have paid taxes or penalties under this Section | ||||||
23 | during the second preceding calendar month. The amount to be | ||||||
24 | paid to each county shall be the amount (not including credit | ||||||
25 | memoranda) collected under this Section from sales made in the | ||||||
26 | county during the second preceding calendar month, plus an |
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1 | amount the Department of Revenue determines is necessary to | ||||||
2 | offset any amounts that were erroneously paid to a different | ||||||
3 | taxing body, and not including an amount equal to the amount of | ||||||
4 | refunds made during the second preceding calendar month by the | ||||||
5 | Department on behalf of such county, and not including any | ||||||
6 | amount that the Department determines is necessary to offset | ||||||
7 | any amounts that were payable to a different taxing body but | ||||||
8 | were erroneously paid to the county, less 1.5% of the | ||||||
9 | remainder, which the Department shall transfer into the Tax | ||||||
10 | Compliance and Administration Fund. The Department, at the time | ||||||
11 | of each monthly disbursement to the counties, shall prepare and | ||||||
12 | certify the State Comptroller the amount to be transferred into | ||||||
13 | the Tax Compliance and Administration Fund under this Section. | ||||||
14 | Within 10 days after receipt by the Comptroller of the | ||||||
15 | disbursement certification to the counties and the Tax | ||||||
16 | Compliance and Administration Fund provided for in this Section | ||||||
17 | to be given to the Comptroller by the Department, the | ||||||
18 | Comptroller shall cause the orders to be drawn for the | ||||||
19 | respective amounts in accordance with the directions contained | ||||||
20 | in the certification. | ||||||
21 | (f) An ordinance or resolution imposing or discontinuing a | ||||||
22 | tax under this Section or effecting a change in the rate | ||||||
23 | thereof shall be adopted and a certified copy thereof filed | ||||||
24 | with the Department on or before the first day of June, | ||||||
25 | whereupon the Department shall proceed to administer and | ||||||
26 | enforce this Section as of the first day of September next |
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1 | following the adoption and filing.
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2 | (Source: P.A. 101-27, eff. 6-25-19; 101-363, eff. 8-9-19.) | ||||||
3 | Section 10. The Public Library District Act of 1991 is | ||||||
4 | amended by adding Section 35-45 as follows: | ||||||
5 | (75 ILCS 16/35-45 new) | ||||||
6 | Sec. 35-45. Library District Cannabis Retailers' | ||||||
7 | Occupation Tax Law. | ||||||
8 | (a) This Section may be referred to as the Library District | ||||||
9 | Cannabis Retailers' Occupation Tax Law. On and after January 1, | ||||||
10 | 2021, the corporate authorities of a library district may, by | ||||||
11 | ordinance, impose a tax upon all persons engaged in the | ||||||
12 | business of selling cannabis, other than cannabis purchased | ||||||
13 | under the Compassionate Use of Medical Cannabis Program Act, at | ||||||
14 | retail in the library district on the gross receipts from these | ||||||
15 | sales made in the course of that business. If imposed, the tax | ||||||
16 | imposed shall be 1% of the gross receipts of sales made in the | ||||||
17 | library district. The tax imposed under this Section and all | ||||||
18 | civil penalties that may be assessed as an incident of the tax | ||||||
19 | shall be collected and enforced by the Department of Revenue. | ||||||
20 | The Department of Revenue shall have full power to administer | ||||||
21 | and enforce this Section; to collect all taxes and penalties | ||||||
22 | due hereunder; to dispose of taxes and penalties so collected | ||||||
23 | in the manner hereinafter provided; and to determine all rights | ||||||
24 | to credit memoranda arising on account of the erroneous payment |
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1 | of tax or penalty under this Section. In the administration of | ||||||
2 | and compliance with this Section, the Department of Revenue and | ||||||
3 | persons who are subject to this Section shall have the same | ||||||
4 | rights, remedies, privileges, immunities, powers and duties, | ||||||
5 | and be subject to the same conditions, restrictions, | ||||||
6 | limitations, penalties, and definitions of terms, and employ | ||||||
7 | the same modes of procedure, as are described in Sections 1, | ||||||
8 | 1a, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect | ||||||
9 | to all provisions therein other than the State rate of tax), | ||||||
10 | 2c, 3 (except as to the disposition of taxes and penalties | ||||||
11 | collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, | ||||||
12 | 5l, 6, 6a, 6bb, 6c, 6d, 8, 8, 9, 10, 11, 12, and 13 of the | ||||||
13 | Retailers' Occupation Tax Act and Section 3-7 of the Uniform | ||||||
14 | Penalty and Interest Act as fully as if those provisions were | ||||||
15 | set forth in this Section. | ||||||
16 | (b) Persons subject to any tax imposed under the authority | ||||||
17 | granted in this Section may reimburse themselves for their | ||||||
18 | seller's tax liability hereunder by separately stating that tax | ||||||
19 | as an additional charge, which charge may be stated in | ||||||
20 | combination, in a single amount, with any State tax that | ||||||
21 | sellers are required to collect. | ||||||
22 | (c) Whenever the Department of Revenue determines that a | ||||||
23 | refund should be made under this Section to a claimant instead | ||||||
24 | of issuing a credit memorandum, the Department of Revenue shall | ||||||
25 | notify the State Comptroller, who shall cause the order to be | ||||||
26 | drawn for the amount specified and to the person named in the |
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1 | notification from the Department of Revenue. | ||||||
2 | (d) The Department of Revenue shall immediately pay over to | ||||||
3 | the State Treasurer, ex officio, as trustee, all taxes and | ||||||
4 | penalties collected hereunder for deposit into the Local | ||||||
5 | Cannabis Consumer Excise Tax Trust Fund. | ||||||
6 | (e) On or before the 25th day of each calendar month, the | ||||||
7 | Department of Revenue shall prepare and certify to the | ||||||
8 | Comptroller the amount of money to be disbursed from the Local | ||||||
9 | Cannabis Consumer Excise Tax Trust Fund to library districts | ||||||
10 | from which retailers have paid taxes or penalties under this | ||||||
11 | Section during the second preceding calendar month. The amount | ||||||
12 | to be paid to each library district shall be the amount (not | ||||||
13 | including credit memoranda) collected under this Section from | ||||||
14 | sales made in the library district during the second preceding | ||||||
15 | calendar month, plus an amount the Department of Revenue | ||||||
16 | determines is necessary to offset any amounts that were | ||||||
17 | erroneously paid to a different taxing body, and not including | ||||||
18 | an amount equal to the amount of refunds made during the second | ||||||
19 | preceding calendar month by the Department on behalf of such | ||||||
20 | library district, and not including any amount that the | ||||||
21 | Department determines is necessary to offset any amounts that | ||||||
22 | were payable to a different taxing body but were erroneously | ||||||
23 | paid to the library district, less 1.5% of the remainder, which | ||||||
24 | the Department shall transfer into the Tax Compliance and | ||||||
25 | Administration Fund. The Department, at the time of each | ||||||
26 | monthly disbursement to the library districts, shall prepare |
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1 | and certify the State Comptroller the amount to be transferred | ||||||
2 | into the Tax Compliance and Administration Fund under this | ||||||
3 | Section. Within 10 days after receipt by the Comptroller of the | ||||||
4 | disbursement certification to the counties and the Tax | ||||||
5 | Compliance and Administration Fund provided for in this Section | ||||||
6 | to be given to the Comptroller by the Department, the | ||||||
7 | Comptroller shall cause the orders to be drawn for the | ||||||
8 | respective amounts in accordance with the directions contained | ||||||
9 | in the certification. | ||||||
10 | (f) An ordinance or resolution imposing or discontinuing a | ||||||
11 | tax under this Section or effecting a change in the rate | ||||||
12 | thereof shall be adopted and a certified copy thereof filed | ||||||
13 | with the Department on or before the first day of September, | ||||||
14 | whereupon the Department shall proceed to administer and | ||||||
15 | enforce this Section as of the first day of January next | ||||||
16 | following the adoption and filing.
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17 | Section 99. Effective date. This Act takes effect upon | ||||||
18 | becoming law.
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