How may cannabis be taxed at the local level?
  • On and after January 1, 2020, the corporate authorities of any county or municipality may, by ordinance, impose a County and Municipal Cannabis Retailers' Occupation Tax (MCROT).
  • For municipalities, the MCROT is imposed upon purchasers for the privilege of using adult-use cannabis purchased in the municipality. The rate of tax shall not exceed 3% of the purchase price. If imposed, the tax shall only be imposed in 0.25% increments.
  • Counties are authorized to impose a tax of up to 3% in incorporated areas and 3.75% on sales emanating from unincorporated areas.
  • The City of Carbondale has implemented an additional 3% sales tax on all persons engaged in the retail sales of adult-use cannabis other than cannabis purchased under the Compassionate Use of Medical Cannabis Pilot Program Act as amended.

Show All Answers

1. When will cannabis be legal in Illinois?
2. Who will be able to purchase cannabis legally?
3. How much cannabis can be legally purchased or possessed?
4. How is cannabis cultivation going to be taxed at the state level?
5. How is the sale of cannabis going to be taxed at the state level?
6. How may cannabis be taxed at the local level?
7. Can I grow my own cannabis?
8. Will I be able to smoke wherever I want?
9. Who will be selling cannabis?
10. What about people in jail for cannabis?
11. May municipalities and other units of local government regulate cannabis establishments within their boundaries?
12. May municipalities prohibit or regulate cannabis establishments outside of their boundaries?
13. May municipalities regulate the on-premises consumption of cannabis and/or allow cannabis cafes and lounges?
14. Does the Act contain any location restrictions on dispensaries?
15. Does failure to be in compliance with local zoning regulations have any impact on a cannabis establishment's ability to operate in Illinois?
16. May municipalities and other units of local government fine or penalize cannabis establishments for violation of local zoning regulations?
17. May municipalities regulate the personal possession and consumption of cannabis?
18. Does the Act apply to home rule units of government?
19. Does the Act contain any operating rules for adult-use cannabis dispensing organizations?
20. Is a license required to operate a cannabis establishment in Illinois?
21. May municipalities require licenses to operate a cannabis establishment within their boundaries?
22. What are the different tupes of licenses?
23. Do State licenses need to be renewed?
24. What other agency oversight does the state have for social issues related to cannabis production, sale, and use?