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Public Act 102-0002


 

Public Act 0002 102ND GENERAL ASSEMBLY

  
  
  

 


 
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.

Effective Date: 4/2/2021