Illinois General Assembly - Full Text of HB2415
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Full Text of HB2415  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,
3represented in the General Assembly:
4    Section 5. The Counties Code is amended by changing
5Section 5-1006.8 as follows:
6    (55 ILCS 5/5-1006.8)
7    Sec. 5-1006.8. County Cannabis Retailers' Occupation Tax
9    (a) This Section may be referred to as the County Cannabis
10Retailers' Occupation Tax Law. The corporate authorities of
11any county may, by ordinance, impose a tax upon all persons
12engaged in the business of selling cannabis, other than
13cannabis purchased under the Compassionate Use of Medical
14Cannabis Program Act, at retail in the county on the gross
15receipts from these sales made in the course of that business.
16If imposed, the tax shall be imposed only in 0.25% increments.
17The tax rate may not exceed: (i) 3.75% of the gross receipts of
18sales made in unincorporated areas of the county; and (ii) 3%
19of the gross receipts of sales made in a municipality located
20in the county. The tax imposed under this Section and all civil
21penalties that may be assessed as an incident of the tax shall
22be collected and enforced by the Department of Revenue. The
23Department of Revenue shall have full power to administer and



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1enforce this Section; to collect all taxes and penalties due
2hereunder; to dispose of taxes and penalties so collected in
3the manner hereinafter provided; and to determine all rights
4to credit memoranda arising on account of the erroneous
5payment of tax or penalty under this Section. In the
6administration of and compliance with this Section, the
7Department of Revenue and persons who are subject to this
8Section shall have the same rights, remedies, privileges,
9immunities, powers and duties, and be subject to the same
10conditions, restrictions, limitations, penalties, and
11definitions of terms, and employ the same modes of procedure,
12as are described in Sections 1, 1a, 1d, 1e, 1f, 1i, 1j, 1k, 1m,
131n, 2 through 2-65 (in respect to all provisions therein other
14than the State rate of tax), 2a, 2b, 2c, 2i, 3 (except as to
15the disposition of taxes and penalties collected), 4, 5, 5a,
165b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6bb, 6c, 6d,
177, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation
18Tax Act and Section 3-7 of the Uniform Penalty and Interest Act
19as fully as if those provisions were set forth in this Section.
20    (b) Persons subject to any tax imposed under the authority
21granted in this Section may reimburse themselves for their
22seller's tax liability hereunder by separately stating that
23tax as an additional charge, which charge may be stated in
24combination, in a single amount, with any State tax that
25sellers are required to collect.
26    (c) Whenever the Department of Revenue determines that a



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1refund should be made under this Section to a claimant instead
2of issuing a credit memorandum, the Department of Revenue
3shall notify the State Comptroller, who shall cause the order
4to be drawn for the amount specified and to the person named in
5the notification from the Department of Revenue.
6    (d) The Department of Revenue shall immediately pay over
7to the State Treasurer, ex officio, as trustee, all taxes and
8penalties collected hereunder for deposit into the Local
9Cannabis Retailers' Occupation Tax Trust Fund.
10    (e) On or before the 25th day of each calendar month, the
11Department of Revenue shall prepare and certify to the
12Comptroller the amount of money to be disbursed from the Local
13Cannabis Retailers' Occupation Tax Trust Fund to counties from
14which retailers have paid taxes or penalties under this
15Section during the second preceding calendar month. The amount
16to be paid to each county shall be the amount (not including
17credit memoranda) collected under this Section from sales made
18in the county during the second preceding calendar month, plus
19an amount the Department of Revenue determines is necessary to
20offset any amounts that were erroneously paid to a different
21taxing body, and not including an amount equal to the amount of
22refunds made during the second preceding calendar month by the
23Department on behalf of such county, and not including any
24amount that the Department determines is necessary to offset
25any amounts that were payable to a different taxing body but
26were erroneously paid to the county, less 1.5% of the



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1remainder, which the Department shall transfer into the Tax
2Compliance and Administration Fund. The Department, at the
3time of each monthly disbursement to the counties, shall
4prepare and certify the State Comptroller the amount to be
5transferred into the Tax Compliance and Administration Fund
6under this Section. Within 10 days after receipt by the
7Comptroller of the disbursement certification to the counties
8and the Tax Compliance and Administration Fund provided for in
9this Section to be given to the Comptroller by the Department,
10the Comptroller shall cause the orders to be drawn for the
11respective amounts in accordance with the directions contained
12in the certification.
13    (f) An ordinance or resolution imposing or discontinuing a
14tax under this Section or effecting a change in the rate
15thereof that is adopted on or after June 25, 2019 (the
16effective date of Public Act 101-27) and for which a certified
17copy is filed with the Department on or before April 1, 2020
18shall be administered and enforced by the Department beginning
19on July 1, 2020. For ordinances filed with the Department
20after April 1, 2020, an ordinance or resolution imposing or
21discontinuing a tax under this Section or effecting a change
22in the rate thereof shall either (i) be adopted and a certified
23copy thereof filed with the Department on or before the first
24day of April, whereupon the Department shall proceed to
25administer and enforce this Section as of the first day of July
26next following the adoption and filing; or (ii) be adopted and



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1a certified copy thereof filed with the Department on or
2before the first day of October, whereupon the Department
3shall proceed to administer and enforce this Section as of the
4first day of January next following the adoption and filing.
5    (g) Notwithstanding any provision in this Section to the
6contrary, if an ordinance or resolution imposing a tax under
7this Section was adopted on or before October 1, 2020 and a
8certified copy thereof was filed with the Department of
9Revenue on or before November 1, 2020, then the Department
10shall proceed to administer and enforce this Section as of May
111, 2021 for such ordinances or resolutions.
12(Source: P.A. 101-27, eff. 6-25-19; 101-363, eff. 8-9-19;
13101-593, eff. 12-4-19.)
14    Section 99. Effective date. This Act takes effect upon
15becoming law.