Full Text of HB2415 102nd General Assembly
HB2415eng 102ND GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning local government.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Counties Code is amended by changing | 5 | | Section 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. The corporate authorities of | 11 | | any county may, by ordinance, impose a tax upon all persons | 12 | | engaged in the business of selling cannabis, other than | 13 | | cannabis purchased under the Compassionate Use of Medical | 14 | | Cannabis Program Act, at retail in the county on the gross | 15 | | receipts from these sales made in the course of that business. | 16 | | If imposed, the tax shall be imposed only in 0.25% increments. | 17 | | The tax rate may not exceed: (i) 3.75% of the gross receipts of | 18 | | sales made in unincorporated areas of the county; and (ii) 3% | 19 | | of the gross receipts of sales made in a municipality located | 20 | | in the county. The tax imposed under this Section and all civil | 21 | | penalties that may be assessed as an incident of the tax shall | 22 | | be collected and enforced by the Department of Revenue. The | 23 | | Department of Revenue shall have full power to administer and |
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| 1 | | enforce this Section; to collect all taxes and penalties due | 2 | | hereunder; to dispose of taxes and penalties so collected in | 3 | | the manner hereinafter provided; and to determine all rights | 4 | | to credit memoranda arising on account of the erroneous | 5 | | payment of tax or penalty under this Section. In the | 6 | | administration of and compliance with this Section, the | 7 | | Department of Revenue and persons who are subject to this | 8 | | Section shall have the same rights, remedies, privileges, | 9 | | immunities, powers and duties, and be subject to the same | 10 | | conditions, restrictions, limitations, penalties, and | 11 | | definitions of terms, and employ the same modes of procedure, | 12 | | as are described in Sections 1, 1a, 1d, 1e, 1f, 1i, 1j, 1k, 1m, | 13 | | 1n, 2 through 2-65 (in respect to all provisions therein other | 14 | | than the State rate of tax), 2a, 2b, 2c, 2i, 3 (except as to | 15 | | the disposition of taxes and penalties collected), 4, 5, 5a, | 16 | | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6bb, 6c, 6d, | 17 | | 7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation | 18 | | Tax Act and Section 3-7 of the Uniform Penalty and Interest Act | 19 | | as fully as if those provisions were set forth in this Section. | 20 | | (b) Persons subject to any tax imposed under the authority | 21 | | granted in this Section may reimburse themselves for their | 22 | | seller's tax liability hereunder by separately stating that | 23 | | tax as an additional charge, which charge may be stated in | 24 | | combination, in a single amount, with any State tax that | 25 | | sellers are required to collect. | 26 | | (c) Whenever the Department of Revenue determines that a |
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| 1 | | refund should be made under this Section to a claimant instead | 2 | | of issuing a credit memorandum, the Department of Revenue | 3 | | shall notify the State Comptroller, who shall cause the order | 4 | | to be drawn for the amount specified and to the person named in | 5 | | the notification from the Department of Revenue. | 6 | | (d) The Department of Revenue shall immediately pay over | 7 | | to the State Treasurer, ex officio, as trustee, all taxes and | 8 | | penalties collected hereunder for deposit into the Local | 9 | | Cannabis Retailers' Occupation Tax Trust Fund. | 10 | | (e) On or before the 25th day of each calendar month, the | 11 | | Department of Revenue shall prepare and certify to the | 12 | | Comptroller the amount of money to be disbursed from the Local | 13 | | Cannabis Retailers' Occupation Tax Trust Fund to counties from | 14 | | which retailers have paid taxes or penalties under this | 15 | | Section during the second preceding calendar month. The amount | 16 | | to be paid to each county shall be the amount (not including | 17 | | credit memoranda) collected under this Section from sales made | 18 | | in the county during the second preceding calendar month, plus | 19 | | an amount the Department of Revenue determines is necessary to | 20 | | offset any amounts that were erroneously paid to a different | 21 | | taxing body, and not including an amount equal to the amount of | 22 | | refunds made during the second preceding calendar month by the | 23 | | Department on behalf of such county, and not including any | 24 | | amount that the Department determines is necessary to offset | 25 | | any amounts that were payable to a different taxing body but | 26 | | were erroneously paid to the county, less 1.5% of the |
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| 1 | | remainder, which the Department shall transfer into the Tax | 2 | | Compliance and Administration Fund. The Department, at the | 3 | | time of each monthly disbursement to the counties, shall | 4 | | prepare and certify the State Comptroller the amount to be | 5 | | transferred into the Tax Compliance and Administration Fund | 6 | | under this Section. Within 10 days after receipt by the | 7 | | Comptroller of the disbursement certification to the counties | 8 | | and the Tax Compliance and Administration Fund provided for in | 9 | | this Section to be given to the Comptroller by the Department, | 10 | | the Comptroller shall cause the orders to be drawn for the | 11 | | respective amounts in accordance with the directions contained | 12 | | in the certification. | 13 | | (f) An ordinance or resolution imposing or discontinuing a | 14 | | tax under this Section or effecting a change in the rate | 15 | | thereof that is adopted on or after June 25, 2019 (the | 16 | | effective date of Public Act 101-27) and for which a certified | 17 | | copy is filed with the Department on or before April 1, 2020 | 18 | | shall be administered and enforced by the Department beginning | 19 | | on July 1, 2020. For ordinances filed with the Department | 20 | | after April 1, 2020, an ordinance or resolution imposing or | 21 | | discontinuing a tax under this Section or effecting a change | 22 | | in the rate thereof shall either (i) be adopted and a certified | 23 | | copy thereof filed with the Department on or before the first | 24 | | day of April, whereupon the Department shall proceed to | 25 | | administer and enforce this Section as of the first day of July | 26 | | next following the adoption and filing; or (ii) be adopted and |
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| 1 | | a certified copy thereof filed with the Department on or | 2 | | before the first day of October, whereupon the Department | 3 | | shall proceed to administer and enforce this Section as of the | 4 | | first day of January next following the adoption and filing.
| 5 | | (g) Notwithstanding any provision in this Section to the | 6 | | contrary, if an ordinance or resolution imposing a tax under | 7 | | this Section was adopted on or before October 1, 2020 and a | 8 | | certified copy thereof was filed with the Department of | 9 | | Revenue on or before November 1, 2020, then the Department | 10 | | shall proceed to administer and enforce this Section as of May | 11 | | 1, 2021 for such ordinances or resolutions. | 12 | | (Source: P.A. 101-27, eff. 6-25-19; 101-363, eff. 8-9-19; | 13 | | 101-593, eff. 12-4-19.)
| 14 | | Section 99. Effective date. This Act takes effect upon | 15 | | becoming law.
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