98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
HB5827

 

Introduced , by Rep. John D. Cavaletto

 

SYNOPSIS AS INTRODUCED:
 
410 ILCS 130/200

    Amends the Compassionate Use of Medical Cannabis Pilot Program Act. Imposes (1) an additional tax upon the privilege of cultivating medical cannabis at the rate of 50% of the sales price per ounce, (2) a tax upon the privilege of dispensing medical cannabis at a rate of 25% of the sales price per ounce, and (3) a tax upon the privilege of using medical cannabis at a rate of 15% of the sales price per ounce. Provides that proceeds from the taxes shall be deposited into the General Revenue Fund and specifies the manner in which the proceeds shall be used.


LRB098 18971 RPM 54119 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1    AN ACT concerning public health.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Compassionate Use of Medical Cannabis Pilot
5Program Act is amended by changing Section 200 as follows:
 
6    (410 ILCS 130/200)
7    (Section scheduled to be repealed on January 1, 2018)
8    Sec. 200. Tax imposed.
9    (a) Beginning on the effective date of this Act, a tax is
10imposed upon the privilege of cultivating medical cannabis at a
11rate of 7% of the sales price per ounce. The proceeds from this
12tax shall be deposited into the Compassionate Use of Medical
13Cannabis Fund created under the Compassionate Use of Medical
14Cannabis Pilot Program Act. This tax shall be paid by a
15cultivation center and is not the responsibility of a
16dispensing organization or a qualifying patient.
17    (a-5) Beginning on the effective date of this amendatory
18Act of the 98th General Assembly, an additional tax is imposed
19upon the privilege of cultivating medical cannabis at the rate
20of 50% of the sales price per ounce. The proceeds from this 50%
21tax shall be deposited into the General Revenue Fund, and shall
22be used in the manner set forth in subsection (a-10) of this
23Section.

 

 

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1    A tax is imposed upon the privilege of dispensing medical
2cannabis at a rate of 25% of the sales price per ounce. The
3proceeds from this tax shall be deposited into the General
4Revenue Fund, and shall be used in the manner set forth in
5subsection (a-10) of this Section.
6    A tax is imposed upon the privilege of using medical
7cannabis at a rate of 15% of the sales price per ounce. The
8proceeds from this tax shall be deposited into the General
9Revenue Fund, and shall be used in the manner set forth in
10subsection (a-10) of this Section.
11    (a-10) Proceeds from the taxes generated under subsection
12(a-5) of this Section shall be deposited into the General
13Revenue Fund. The proceeds shall be designated as follows:
14        (1) Thirty-five percent to pay outstanding pension
15    obligations.
16        (2) Thirty-five percent to pay outstanding debt
17    obligations of the State. Once outstanding debt
18    obligations are eliminated, the remaining proceeds from
19    the 35% shall remain in the General Revenue Fund.
20        (3) Thirty percent to be transferred into the
21    Grandparents Custody Assistance Fund.
22    (b) The tax imposed under this Act shall be in addition to
23all other occupation or privilege taxes imposed by the State of
24Illinois or by any municipal corporation or political
25subdivision thereof.
26(Source: P.A. 98-122, eff. 1-1-14.)