Illinois Administrative Code
Title 86 - REVENUE
Part 425 - MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX
Section 425.150 - Ordinances and Resolutions Imposing or Discontinuing a Tax
Universal Citation: 86 IL Admin Code ยง 425.150
Current through Register Vol. 48, No. 38, September 20, 2024
a) An ordinance or resolution imposing or discontinuing a Tax under the Law or effecting a change in the rate of the Tax 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.
b) For ordinances filed with the Department after April 1, 2020, an ordinance or resolution imposing or discontinuing the Tax or effecting a change in the rate of the Tax shall either:
1)
be adopted, with a
certified copy of the ordinance filed with the Department, on or before the
first day of April. After the filing, the Department will proceed to administer
and enforce the Law as of the first day of July next following the adoption and
filing; or
2)
be
adopted, with a certified copy of the ordinance filed with the Department on or
before the first day of October. After the filing, the Department will proceed
to administer and enforce the Law as of the first day of January next following
the adoption and filing. [65 ILCS 5/8-11 -23(f)]
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