Ill. Admin. Code tit. 86, pt. 425

Municipal Cannabis Retailers' Occupation Tax

AUTHORITY: Implementing the Municipal Cannabis Retailers' Occupation Tax Law [65 ILCS 5/8-11-23]. SOURCE: Adopted at 44 Ill. Reg. 10790, effective June 2, 2020.DEPARTMENT OF REVENUE

425.100Nature of the Tax 425.105Definitions 425.110Tax Imposed 425.115Bundling of Taxable and Nontaxable Items; Prohibition; Taxation 425.120Registration of Cannabis Retailers 425.125Revocation of Certificate of Registration 425.130Return and Payment of Tax by Cannabis Retailers 425.135Books and Records 425.140Claims and Credit Memoranda 425.150Ordinances and Resolutions Imposing or Discontinuing a Tax 425.155Administration and Enforcement