Illinois Administrative Code › Title 86 - REVENUE › Part 429 - MEDICAL CANNABIS CULTIVATION PRIVILEGE TAX LAW › Section 429.115 - Registration

Current through Register Vol. 48, No. 28, July 12, 2024
a) It is unlawful
			 for any person to engage in the business of cultivating medical cannabis in
			 this State without a certificate of registration from the Department.
b)
Every person subject to the tax
			 under the Law shall apply to the Department (on a form prescribed and furnished
			 by the Department) for a certificate of registration under this Law.
			 Application for a certificate of registration shall be made to the Department
			 on forms furnished by the Department.
[410 ILCS
			 130/205(a) ]
c)
The certificate of registration
			 that is issued by the Department to a retailer under the Retailers' Occupation
			 Tax Act
[35 ILCS 120 ]
shall
			 permit a person to engage in a business of cultivating medical cannabis under
			 the Law without registering separately with the Department
[410 ILCS
			 130/205(a) ]. If a retailer holding a
			 certificate of registration under the Retailers' Occupation Tax Act engages in
			 the business of cultivating medical cannabis at another location in this State,
the Department shall furnish him
or her
with a
			 sub-certificate of registration for that place of business, and the applicant
			 shall display the appropriate sub-certificate of registration at that place of
			 business.
The
sub-certificate of registration shall bear the
			 same registration number as that appearing upon the certificate of registration
			 to which the sub-certificate relates.
[35 ILCS
			 120/2a ] A certificate of registration or
			 sub-certificate of registration issued under the Retailers' Occupation Tax Act
			 waives the registration requirements process under subsection (d). However, the
			 Department may require the retailer to provide such other information as the
			 Department may reasonably require to administer and enforce the provisions of
			 the Law. A retailer may not engage in the business of cultivating medical
			 cannabis until he or she is issued a certificate of registration under
			 subsection (f).
d) Each application
			 shall be signed and verified and shall state:
1) the name and social security number of the
			 applicant;
2) the address of his or
			 her principal place of business;
3)
			 the address of the place of business from which he or she engages in the
			 business of cultivating medical cannabis in this State and the addresses of all
			 other places of business, if any (enumerating such addresses, if any, in a
			 separate list attached to and made a part of the application), from which he or
			 she engages in the business of cultivating medical cannabis in this
			 State;
4) the name and address of
			 the person or persons who will be responsible for filing returns and payment of
			 taxes due under the Law;
5) in the
			 case of a publicly traded corporation, the name and title of the Chief
			 Financial Officer, Chief Operating Officer, and any other officer or employee
			 with responsibility for preparing tax returns under the Law and, in the case of
			 all other corporations, the name, title, and social security number of each
			 corporate officer;
6) in the case
			 of a limited liability company, the name, social security number, and FEIN of
			 each manager and member; and
7)
			 such other information as the Department may reasonably require.