SB2068 104TH GENERAL ASSEMBLY

LRB104 10620 BDA 20696 b

104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB2068

Introduced 2/6/2025, by Sen. Sally J. Turner

SYNOPSIS AS INTRODUCED:

410 ILCS 705/45-20

Amends the Cannabis Regulation and Tax Act. Provides that, in addition to other grounds specified in this Act, the Department of Agriculture, upon notification by a county of a cultivation center's failure to pay all or part of any property tax or penalty due to the reporting county, shall refuse the issuance or renewal of a license, or suspend or revoke the license of the cultivation center. Effective immediately.

A BILL FOR

AN ACT concerning health.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Cannabis Regulation and Tax Act is amended by changing Section 45-20 as follows:

(410 ILCS 705/45-20)

Sec. 45-20. Violation of tax Acts; refusal, revocation, or suspension of license or agent identification card.

(a) In addition to other grounds specified in this Act, the Department of Agriculture and Department of Financial and Professional Regulation, upon notification by the Department of Revenue, shall refuse the issuance or renewal of a license or agent identification card, or suspend or revoke the license or agent identification card, of any person, for any of the following violations of any tax Act administered by the Department of Revenue:

(1) Failure to file a tax return.

(2) The filing of a fraudulent return.

(3) Failure to pay all or part of any tax or penalty finally determined to be due.

(4) Failure to keep books and records.

(5) Failure to secure and display a certificate or sub-certificate of registration, if required.

(6) Willful violation of any rule or regulation of the Department relating to the administration and enforcement of tax liability.

(b-5) In addition to other grounds specified in this Act, the Department of Agriculture, upon notification by a county of a cultivation center's failure to pay all or part of any property tax or penalty due to the reporting county, shall refuse the issuance or renewal of a license, or suspend or revoke the license of the cultivation center.

(b) After all violations of subsection (b-5) or any of items (1) through (6) of subsection (a) have been corrected or resolved, the Department shall, upon request of the applicant or, if not requested, may notify the entities listed in subsection (a) or subsection (b-5) that the violations have been corrected or resolved. Upon receiving notice from the Department that a violation of any of items (1) through (6) of subsection (a), or from the county that a violation of subsection (b-5), have been corrected or otherwise resolved to the Department of Revenue's satisfaction, the Department of Agriculture and the Department of Financial and Professional Regulation may issue or renew the license or agent identification card, or vacate an order of suspension or revocation.

(Source: P.A. 101-27, eff. 6-25-19.)

Section 99. Effective date. This Act takes effect upon becoming law.