Ill. Admin. Code tit. 86, pt. 424

County Cannabis Retailers' Occupation Tax

AUTHORITY: Implementing the County Cannabis Retailers' Occupation Tax Law [55 ILCS 5/5-1006.8]. SOURCE: Adopted at 44 Ill. Reg. 10778, effective June 2, 2020.DEPARTMENT OF REVENUE

424.100Nature of the Tax 424.105Definitions 424.110Tax Imposed 424.115Bundling of Taxable and Nontaxable Items; Prohibition; Taxation 424.120Registration of Cannabis Retailers 424.125Revocation of Certificate of Registration 424.130Return and Payment of Tax by Cannabis Retailers 424.135Books and Records 424.140Claims and Credit Memoranda 423.145Penalties and Interest; Procedures 424.150Ordinances and Resolutions Imposing or Discontinuing a Tax 424.155Administration and Enforcement