Rep. Bob Morgan

Filed: 5/31/2019





10100SB2023ham002LRB101 09588 AWJ 61511 a


2    AMENDMENT NO. ______. Amend Senate Bill 2023, AS AMENDED,
3with reference to page and line numbers of House Amendment No.
41, on page 65, immediately below line 20, by inserting the
6    "Section 33. If and only if House Bill 1438 of the 101st
7General Assembly becomes law, then the Counties Code is amended
8by changing Section 5-1006.8 as follows:
9    (55 ILCS 5/5-1006.8)
10    Sec. 5-1006.8. County Cannabis Retailers' Occupation Tax
12    (a) This Section may be referred to as the County Cannabis
13Retailers' Occupation Tax Law. On and after January 1, 2020,
14the corporate authorities of any county may, by ordinance,
15impose a tax upon all persons engaged in the business of
16selling cannabis, other than cannabis purchased under the



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1Compassionate Use of Medical Cannabis Pilot Program Act, at
2retail in the county on the gross receipts from these sales
3made in the course of that business. If imposed, the tax shall
4be imposed only in 0.25% increments. The tax rate may not
5exceed: (i) 3.75% of the gross receipts of sales made in
6unincorporated areas of the county; and (ii) 3% 0.75% of the
7gross receipts of sales made in a municipality located in the
8county a non-home rule county; and (iii) 3% of gross sales
9receipts made in a municipality located in a home rule county.
10The tax imposed under this Section and all civil penalties that
11may be assessed as an incident of the tax shall be collected
12and enforced by the Department of Revenue. The Department of
13Revenue shall have full power to administer and enforce this
14Section; to collect all taxes and penalties due hereunder; to
15dispose of taxes and penalties so collected in the manner
16hereinafter provided; and to determine all rights to credit
17memoranda arising on account of the erroneous payment of tax or
18penalty under this Section. In the administration of and
19compliance with this Section, the Department of Revenue and
20persons who are subject to this Section shall have the same
21rights, remedies, privileges, immunities, powers and duties,
22and be subject to the same conditions, restrictions,
23limitations, penalties, and definitions of terms, and employ
24the same modes of procedure, as are described in Sections 1,
251a, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect
26to all provisions therein other than the State rate of tax),



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12c, 3 (except as to the disposition of taxes and penalties
2collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k,
35l, 6, 6a, 6bb, 6c, 6d, 8, 8, 9, 10, 11, 12, and 13 of the
4Retailers' Occupation Tax Act and Section 3-7 of the Uniform
5Penalty and Interest Act as fully as if those provisions were
6set forth in this Section.
7    (b) Persons subject to any tax imposed under the authority
8granted in this Section may reimburse themselves for their
9seller's tax liability hereunder by separately stating that tax
10as an additional charge, which charge may be stated in
11combination, in a single amount, with any State tax that
12sellers are required to collect.
13    (c) Whenever the Department of Revenue determines that a
14refund should be made under this Section to a claimant instead
15of issuing a credit memorandum, the Department of Revenue shall
16notify the State Comptroller, who shall cause the order to be
17drawn for the amount specified and to the person named in the
18notification from the Department of Revenue.
19    (d) The Department of Revenue shall immediately pay over to
20the State Treasurer, ex officio, as trustee, all taxes and
21penalties collected hereunder for deposit into the Local
22Cannabis Consumer Excise Tax Trust Fund.
23    (e) On or before the 25th day of each calendar month, the
24Department of Revenue shall prepare and certify to the
25Comptroller the amount of money to be disbursed from the Local
26Cannabis Consumer Excise Tax Trust Fund to counties from which



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1retailers have paid taxes or penalties under this Section
2during the second preceding calendar month. The amount to be
3paid to each county shall be the amount (not including credit
4memoranda) collected under this Section from sales made in the
5county during the second preceding calendar month, plus an
6amount the Department of Revenue determines is necessary to
7offset any amounts that were erroneously paid to a different
8taxing body, and not including an amount equal to the amount of
9refunds made during the second preceding calendar month by the
10Department on behalf of such county, and not including any
11amount that the Department determines is necessary to offset
12any amounts that were payable to a different taxing body but
13were erroneously paid to the county, less 1.5% of the
14remainder, which the Department shall transfer into the Tax
15Compliance and Administration Fund. The Department, at the time
16of each monthly disbursement to the counties, shall prepare and
17certify the State Comptroller the amount to be transferred into
18the Tax Compliance and Administration Fund under this Section.
19Within 10 days after receipt by the Comptroller of the
20disbursement certification to the counties and the Tax
21Compliance and Administration Fund provided for in this Section
22to be given to the Comptroller by the Department, the
23Comptroller shall cause the orders to be drawn for the
24respective amounts in accordance with the directions contained
25in the certification.
26    (f) An ordinance or resolution imposing or discontinuing a



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1tax under this Section or effecting a change in the rate
2thereof shall be adopted and a certified copy thereof filed
3with the Department on or before the first day of June,
4whereupon the Department shall proceed to administer and
5enforce this Section as of the first day of September next
6following the adoption and filing.
7(Source: 10100HB1438sam002.)"; and
8on page 206, line 22, by replacing "law." with "law, except
9that Section 33, if it becomes law, takes effect upon becoming
10law or on the date House Bill 1438 of the 101st General
11Assembly takes effect, whichever is later.".