ADMINISTRATIVE CODE

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  3. TITLE 86: REVENUE
  4. PART 425 MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX
TITLE 86: REVENUE
CHAPTER I: DEPARTMENT OF REVENUE
PART 425 MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX
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Section 425.100 Nature of the Tax
Section 425.105 Definitions
Section 425.110 Tax Imposed
Section 425.115 Bundling of Taxable and Nontaxable Items; Prohibition; Taxation
Section 425.120 Registration of Cannabis Retailers
Section 425.125 Revocation of Certificate of Registration
Section 425.130 Return and Payment of Tax by Cannabis Retailers
Section 425.135 Books and Records
Section 425.140 Claims and Credit Memoranda
Section 425.145. Penalties and Interest; Procedures
Section 425.150 Ordinances and Resolutions Imposing or Discontinuing a Tax
Section 425.155 Administration and Enforcement
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.