reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 86 - REVENUE › Part 424 - COUNTY CANNABIS RETAILERS' OCCUPATION TAX › Section 424.155 - Administration and Enforcement

Current through Register Vol. 48, No. 28, July 12, 2024
a)
The Department shall have full power to:
1)
administer and enforce the
			 Law;
2)
collect
			 all Taxes and penalties due under the Law;
3)
submit to the State Treasurer, for
			 deposit in the Local Cannabix Retailers' Occupation Tax Trust Fund, all Taxes
			 and penalties collected under the Law,
excluding those described in
			 Section 424.135(d)
; and
4)
determine all rights to credit
			 memoranda arising on account of the erroneous payment of Tax or penalty under
			 the Law.
Illinois Administrative Code › Title 86 - REVENUE › Part 425 - MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX › Section 425.100 - Nature of the Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a) The corporate
			 authorities of any municipality may, by ordinance, impose a tax upon all
			 persons engaged in the business of selling cannabis, other than cannabis
			 purchased under the Compassionate Use of Medical Cannabis Program Act [410 ILCS
			 130], at retail in the municipality. The Tax is imposed on the cannabis
			 retailer.
b) Persons subject to any
			 Tax imposed under the Law may reimburse themselves for their seller's tax
			 liability under the Law by separately stating the Tax as an additional charge.
			 That charge may be stated in combination (in a single amount) with any State or
			 local tax administered by the Department that sellers are required to
			 collect.
c)
The Tax imposed
			 under the Law and all civil penalties that may be assessed as an incident of
			 the Tax shall be collected and enforced by the Department of Revenue.
[65 ILCS 5/8-11 -23]
Illinois Administrative Code › Title 86 - REVENUE › Part 425 - MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX › Section 425.110 - Tax Imposed

Current through Register Vol. 48, No. 28, July 12, 2024
a)
The
			 corporate authorities of any municipality may, by ordinance, impose a Tax upon
			 all persons engaged in the business of selling cannabis, other than cannabis
			 purchased under the Compassionate Use of Medical Cannabis Program Act, at
			 retail in the municipality on the gross receipts of the sales made in the
			 course of business. If imposed, the Tax shall be imposed only in 0.25 %
			 increments. The Tax rate may not exceed 3% of the gross receipts of sales made
			 in a municipality.
[65 ILCS 5/8-11 -23(a)]
b) The sale of any product that contains any
			 amount of cannabis or any derivative of cannabis is subject to the Tax under
			 subsection (a) on the full selling price of the product.
c) The Tax is not imposed with respect to any
			 transaction in interstate commerce, to the extent the transaction may not,
			 under the Constitution and statutes of the United States, be made the subject
			 of taxation by this State.
d) The
			 Tax is in addition to all other occupation, privilege, or excise taxes imposed
			 by the State of Illinois or by any municipal corporation or political
			 subdivision thereof.
Illinois Administrative Code › Title 86 - REVENUE › Part 425 - MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX › Section 425.115 - Bundling of Taxable and Nontaxable Items; Prohibition; Taxation

Current through Register Vol. 48, No. 28, July 12, 2024
a) Section
			 15-70(n)(17) of the Act prohibits dispensing organizations from selling
			 cannabis, cannabis-infused products, and concentrates in combination or bundled
			 with each other or any other items for one price. If a cannabis retailer sells
			 cannabis, concentrate, or cannabis-infused products in combination or bundled
			 with items that are not subject to Tax under the Law for one price in violation
			 of the prohibition on this activity in Section 15-70 of the Act, then the Tax
			 is imposed on the selling price of the entire bundled product.
EXAMPLE: A cannabis retailer makes gift baskets that contain a
				1/4 ounce of cannabis that normally sells for $60, a pipe that normally sells
				for $20, 4 cannabis-infused pods that normally sell for $40, and an electronic
				device the pods can be used with that normally sells for $45. The cannabis
				retailer offers the basket for $135. The Tax is imposed on the selling price of
				$135.
b)
Each item
			 of cannabis, concentrate and cannabis-infused product must be separately
			 identified by quantity and price on the receipt.
[410 ILCS
			 705/15-70(n)(17)]
Illinois Administrative Code › Title 86 - REVENUE › Part 425 - MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX › Section 425.120 - Registration of Cannabis Retailers

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 It shall be unlawful for any cannabis retailer to engage in the business of
			 selling cannabis at retail 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 the Law. Application for a certificate of registration shall
			 be made to the Department on forms furnished by the Department.
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 the
			 business of selling cannabis under the Law without registering separately with
			 the Department.
If a retailer holding a certificate of registration
			 under the Retailers' Occupation Tax Act engages in the business of selling
			 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 under this Section. However, the
			 Department may require the retailer to provide such other information as the
			 Department may reasonably require for it to administer and enforce the
			 provisions of the Law. A retailer may not engage in the business of selling
			 cannabis until he or she is issued a certificate of registration.
Illinois Administrative Code › Title 86 - REVENUE › Part 425 - MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX › Section 425.125 - Revocation of Certificate of Registration

Current through Register Vol. 48, No. 28, July 12, 2024
a) The revocation of a cannabis retailer's
			 certificate of registration under the Retailers' Occupation Tax Act revokes a
			 cannabis retailer's certificate of registration under the Law.
b) The Department shall notify the Department
			 of Financial and Professional Regulation upon revocation of a certificate of
			 registration issued to a cannabis retailer.
Illinois Administrative Code › Title 86 - REVENUE › Part 425 - MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX › Section 425.130 - Return and Payment of Tax by Cannabis Retailers

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Retailers shall file all cannabis
			 Tax returns and shall make all cannabis Tax payments by electronic means in the
			 manner and form required by the Department.
[35 ILCS
			 120/3]
b)
			 The information required for the Tax shall be furnished on the cannabis
			 retailer's State cannabis dispensary Tax return.
c) If the cannabis retailer files its
			 Illinois Retailers' Occupation Tax returns on the gross receipts basis, it must
			 report Municipal Cannabis Retailers' Occupation Tax information in its returns
			 on the same basis. If the cannabis retailer files its Illinois Retailers'
			 Occupation Tax returns on the gross sales basis, it must report Municipal
			 Cannabis Retailers' Occupation Tax information in its returns on the gross
			 sales basis.
Illinois Administrative Code › Title 86 - REVENUE › Part 425 - MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX › Section 425.135 - Books and Records

Current through Register Vol. 48, No. 28, July 12, 2024
a) Every
			 cannabis retailer shall keep books and records of all sales of cannabis,
			 together with invoices, bills of lading, sales records, copies of bills of
			 sale, inventories prepared as of December 31 of each year, or otherwise
			 annually as has been the custom in the specific trade, and other pertinent
			 papers and documents. For purposes of this Section, "records" means all data
			 maintained by the cannabis retailer, including data on paper, microfilm,
			 microfiche or any type of machine-sensible data compilation.
b) All books and records and other papers and
			 documents that are required by the Law to be kept shall be kept in the English
			 language and shall, at all times during business hours of the day, be subject
			 to inspection by the Department or its duly authorized agents and
			 employees.
c) It shall be presumed
			 that all sales of cannabis are subject to Tax under the Law until the contrary
			 is established, and the burden of proving that a transaction is not taxable
			 under this Part shall be upon the cannabis retailer.
d) Penalties
1) Except for the books and records
			 identified in subsection (e), any cannabis retailer who fails to keep books and
			 records, or fails to produce books and records for examination as required by
			 this Section, is liable to pay to the Department, for deposit into the Tax
			 Compliance and Administration Fund, a penalty of:
A) $1,000 for the first failure to keep books
			 and records or produce books and records for examination; and
B) $3,000 for each subsequent failure to keep
			 books and records or produce books and records for examination.
Illinois Administrative Code › Title 86 - REVENUE › Part 425 - MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX › Section 425.140 - Claims and Credit Memoranda

Current through Register Vol. 48, No. 28, July 12, 2024
Cannabis retailers may file claims for credit or refund of
				Taxes in accordance with the procedures, limitations, and restrictions
				contained in Sections 6, 6a, 6b, 6c, and 6d of the Retailers' Occupation Tax
				Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 425 - MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX › Section 425.145 - Penalties and Interest; Procedures

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 All penalties (both civil and criminal), provisions concerning interest and
			 procedures (such as the making of assessments, the venue and mode of conducting
			 hearings, subpoenas, matters pertaining to judicial review and other procedural
			 subjects), together with statutes of limitation, are the same under the Law as
			 under the Illinois Retailers' Occupation Tax Act.
b) All provisions of the Uniform Penalty and
			 Interest Act [35 ILCS 735] that are not inconsistent with the Law shall
			 apply.
Illinois Administrative Code › Title 86 - REVENUE › Part 425 - MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX › Section 425.150 - Ordinances and Resolutions Imposing or Discontinuing a Tax

Current through Register Vol. 48, No. 28, July 12, 2024
a)
An ordinance or resolution
			 imposing or discontinuing a Tax under the Law or effecting a change in the rate
			 of the Tax that is adopted on or after June 25, 2019 (the effective date of
			 Public Act 101-27), and for which a certified copy is filed with the Department
			 on or before April 1, 2020, shall be administered and enforced by the
			 Department beginning on July 1, 2020.
b)
For ordinances filed with the
			 Department after April 1, 2020, an ordinance or resolution imposing or
			 discontinuing the Tax or effecting a change in the rate of the Tax shall
			 either:
1)
be adopted, with a
			 certified copy of the ordinance filed with the Department, on or before the
			 first day of April. After the filing, the Department will proceed to administer
			 and enforce the Law as of the first day of July next following the adoption and
			 filing; or
2)
be
			 adopted, with a certified copy of the ordinance filed with the Department on or
			 before the first day of October. After the filing, the Department will proceed
			 to administer and enforce the Law as of the first day of January next following
			 the adoption and filing.
[65 ILCS 5/8-11 -23(f)]
Illinois Administrative Code › Title 86 - REVENUE › Part 425 - MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX › Section 425.155 - Administration and Enforcement

Current through Register Vol. 48, No. 28, July 12, 2024
a)
The Department shall have full power to:
1)
administer and enforce the
			 Law;
2)
collect
			 all Taxes and penalties due under the Law;
3)
submit to the State Treasurer, for
			 deposit in the Local Cannabis Retailers' Occupation Tax Trust Fund, all Taxes
			 and penalties collected under the Law,
excluding those described in
			 Section 425.135(d)
; and
4)
determine all rights to credit
			 memoranda arising on account of the erroneous payment of Tax or penalty under
			 the Law.
Illinois Administrative Code › Title 86 - REVENUE › Part 429 - MEDICAL CANNABIS CULTIVATION PRIVILEGE TAX LAW › Section 429.120 - Revocation of Certificate of Registration

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Department may, after notice and a
			 hearing, revoke the certificate of registration of any person who violates any
			 of the provisions of the Law. Before revocation of a certificate of
			 registration the Department shall, within 90 days after non-compliance and at
			 least 7 days prior to the date of the hearing, give the person so accused
			 notice in writing of the charge against him or her, and on the date designated
			 shall conduct a hearing upon this matter. The lapse of the 90 day period shall
			 not preclude the Department from conducting revocation proceedings at a later
			 date if necessary.
b) A person
			 permitted by Section
			 429.115(c)
			  to operate a cultivation center under a
			 certificate of registration issued pursuant to the Retailers' Occupation Tax
			 Act must cease selling medical cannabis if the certificate of registration is
			 revoked unless and until the person obtains a certificate of registration
			 issued pursuant to the Retailers' Occupation Tax Act or obtains a separate
			 certificate of registration under the Law.
c)
The Department has the power,
			 after notice and an opportunity for a hearing, to revoke a certificate of
			 registration issued by the Department if the holder of the certificate of
			 registration fails to file a return, or to pay the tax, fee, penalty, or
			 interest shown in a filed return, or to pay any final assessment of tax, fee,
			 penalty, or interest, as required by the Law or any other tax or fee Act
			 administered by the Department.
[20
			 ILCS 2505/2505-380]
Illinois Administrative Code › Title 86 - REVENUE › Part 429 - MEDICAL CANNABIS CULTIVATION PRIVILEGE TAX LAW › Section 429.125 - Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a)
On or
			 before the 20th day of each calendar month, every person subject to the tax
			 imposed under the Law during the preceding calendar month shall file a return
			 with the Department stating:
1)
The name and address of the taxpayer;
2) The taxpayer's registration
			 number
;
3)
The number of ounces of medical cannabis sold to dispensary
			 organizations during the preceding calendar month;
4) The total consideration received from the
			 sale of medical cannabis;
5) The
			 amount of any credits
;
6)
The amount of tax
			 due
;
7)
The
			 signature of the taxpayer
; and
8)
Such other reasonable information
			 as the Department may require.
[410
			 ILCS 130/210]
Illinois Administrative Code › Title 86 - REVENUE › Part 429 - MEDICAL CANNABIS CULTIVATION PRIVILEGE TAX LAW › Section 429.130 - Claims and Credit Memoranda

Current through Register Vol. 48, No. 28, July 12, 2024
Persons operating cultivation centers may file claims in
				accordance with Sections 6, 6a and 6b of the Retailers' Occupation Tax
				Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 429 - MEDICAL CANNABIS CULTIVATION PRIVILEGE TAX LAW › Section 429.135 - Books and Records

Current through Register Vol. 48, No. 28, July 12, 2024
a) Every
			 cultivation center
shall keep books and records of
all
			 sales
of medical cannabis
,
together with
			 invoices, bills of lading, sales records, copies of bills of
			 sale,
monthly
inventories
,
inventories prepared as of December 31 of each year, and other
			 pertinent papers and documents
. [35 ILCS
			 120/7]
b)
All books and records and other papers and documents that are required
			 by this
Section and the Law
to be kept shall be
			 kept in the English language and shall, at all times during business hours of
			 the day, be subject to inspection by the Department or its duly authorized
			 agents and employees
. [35 ILCS
			 120/7] Records shall be maintained at the physical
			 location of the cultivation center. All books and records kept by a cultivation
			 center pursuant to rules adopted by the Illinois Department of Agriculture to
			 implement the Act shall, at all times during business hours of the day, be
			 subject to inspection by the Department or its duly authorized agents and
			 employees. The Department shall also have access to the cultivation center's
			 automated data processing and/or point of sale system.
c)
Books and records and other papers
			 reflecting gross receipts received during any period with respect to which the
			 Department is authorized to issue notices of tax liability
			 shall,
for purposes
of
this
			 Part
,
be preserved until the expiration of that period unless
			 the Department, in writing, authorizes their destruction or disposal prior to
			 that expiration
. [35 ILCS
			 120/7] However, if the Department allows a cultivation
			 center to destroy books and records prior to the expiration of the preservation
			 period, the cultivation center is not relieved of any obligation to maintain
			 books and records under any rule or regulation adopted by another State agency
			 to implement the Act.
d) Penalties
1)
Any person who fails to keep books
			 and records or fails to produce books and records for examination, as required
			 by this Section, is liable to pay to the Department, for deposit into the Tax
			 Compliance and Administration Fund, a penalty of:
A)
$1,000 for the first failure to
			 keep books and record's or produce books and records for examination;
			 and
B)
$3,000 for
			 each subsequent failure to keep books and records or produce books and records
			 for examination.
Illinois Administrative Code › Title 86 - REVENUE › Part 429 - MEDICAL CANNABIS CULTIVATION PRIVILEGE TAX LAW › Section 429.140 - Penalties and Interest

Current through Register Vol. 48, No. 28, July 12, 2024
a) All
			 provisions of the Uniform Penalty and Interest Act [35 ILCS 735 ] that are not
			 inconsistent with the Act shall apply.
b) The criminal penalties contained in
			 Section 13 of the Retailers' Occupation Tax Act that are not inconsistent with
			 the Law shall apply.
Illinois Administrative Code › Title 86 - REVENUE › Part 429 - MEDICAL CANNABIS CULTIVATION PRIVILEGE TAX LAW › Section 429.145 - Department's Authority to Administer the Law

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Department shall have full power to
			 administer and enforce this Law, to collect all taxes and penalties due under
			 the Law, to dispose of taxes and penalties so collected in the manner provided
			 in the Law and this Part, and to determine all rights to credit memoranda,
			 arising on account of the erroneous payment of tax or penalty [410
			 ILCS 130/205(b) ].
b) In the administration of, and compliance
			 with, the Law, the Department and persons who are subject to the Law shall have
			 the same rights, remedies, privileges, immunities, powers and duties, and be
			 subject to the same conditions, restrictions, limitations, penalties and
			 definitions of terms, and employ the same modes of procedure, as are prescribed
			 in Sections 1, 1a, 2 through 2-65 (in respect to all provisions therein other
			 than the State rate of tax), 2a, 2b, 2c, 3 (except provisions relating to
			 transaction returns and quarter monthly payments, and except for provisions
			 that are inconsistent with the Law), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j,
			 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12 and 13 of the Retailers' Occupation Tax
			 Act and Section 3-7 of the Uniform Penalty and Interest Act as fully as if
			 those provisions were set forth in the Law [410
			 ILCS 130/205(b) ].
Illinois Administrative Code › Title 86 - REVENUE › Part 430 - BINGO LICENSE AND TAX ACT › Section 430.100 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
For purposes of these rules, the following definitions
				apply:
"Act": The Bingo License and Tax Act (Ill. Rev. Stat. 1989, ch.
				120, par. 1101 et seq.);
"Bingo": The form of lottery authorized by the Act in which
				prizes are awarded on the basis of designated numbers or symbols on a card for
				which consideration has been paid, conforming to numbers or symbols selected at
				random;
"Department": The Illinois Department of Revenue;
"License year": The year (or other period of time for which a
				license is issued pursuant to Section
				430.110(d)
				) beginning on the date a license is issued under the Act, which date is stated
				on the license;
"Organization": a corporation, agency, partnership,
				association, firm or other entity consisting of two or more persons joined by a
				common interest or purpose;
"Received by the Department" or similar phrases: Whenever these
				rules require that any writing or any payment must be received within a
				specified number of days or by a specified date, the provisions of Section
				1.25 of "An Act
				to revise the law in relation to the construction of the statutes" (Ill. Rev.
				Stat. 1989, ch. 1, par. 1026) shall apply;
"Regular license": The license authorizing the holder to
				conduct one session of bingo per week on the date and at the time and location
				stated on the license;
"Session" or "bingo session": The time during which bingo is
				conducted, including the time during which bingo cards are sold. A licensed
				organization may not conduct more than one session per day;
"Substantially Complete Application": An application that on
				its face shows that the applicant has made a reasonable effort to complete all
				applicable parts of the application.
Illinois Administrative Code › Title 86 - REVENUE › Part 430 - BINGO LICENSE AND TAX ACT › Section 430.120 - Limited Licenses

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Eligibility. Any organization which would be eligible for a regular license but
			 which does not hold one is eligible for a limited license to conduct bingo. A
			 limited license authorizes the licensee to conduct bingo at no more than two
			 indoor or outdoor festivals during the calendar year for which the license is
			 issued for a maximum of five consecutive days on each occasion.
b) Applications. The application for a
			 limited license must be made on the form prescribed by the Department, and must
			 be accompanied by a license fee of $50 in the form of a certified check or
			 money order payable to the Illinois Department of Revenue. Renewal applications
			 must be accompanied by the same information required of organizations applying
			 for renewal of a regular license (see Section
			 430.110(b)(1)
			 ). New applications must be accompanied by the same information required of
			 organizations applying for a new regular license (see Section
			 430.110(b)(2)
			  ).
c) Substantially complete applications
			 accompanied by all required information must be received by the Department at
			 least 30 days before the desired starting date for the limited license. The
			 Department will approve or deny such applications no later than one week prior
			 to the desired starting date.
d)
			 Each limited license shall be valid for one year from its date of issuance. A
			 limited license authorizes the licensee to conduct bingo only at the location,
			 on the dates, and during the time period stated on the license.
e) All provisions of these rules governing
			 the conducting of bingo by regular licensees also apply to limited licensees
			 unless the context clearly requires otherwise.
f) Limited licensees are not required to
			 establish a separate checking account. Gross proceeds can be deposited into an
			 organization's general account. The licensees are required to complete Form
			 RB-32, Expenditure of Funds Earned Through Bingo, detailing the expenditures of
			 all bingo proceeds and provide all financial information requested.
Illinois Administrative Code › Title 86 - REVENUE › Part 430 - BINGO LICENSE AND TAX ACT › Section 430.125 - Senior Citizens Restricted Licenses

Current through Register Vol. 48, No. 28, July 12, 2024
a) Eligibility. The Department shall issue
			 restricted licenses to senior citizens organizations. See Section
			 430.110(a)(8)
			  for a definition of "senior citizens." The
			 fee for a restricted license is $10 per year. Restricted licenses are subject
			 to the following conditions:
1) Bingo shall
			 be conducted only at a facility which is owned by a unit of local government to
			 which the corporate authorities have given their approval and which is used to
			 provide social services or a meeting place to senior citizens, or in common
			 areas in multi-unit federally assisted rental housing maintained solely for the
			 elderly and handicapped;
2) The
			 price paid for a single card shall not exceed 5 cents;
3) The aggregate retail value of all prizes
			 or merchandise awarded in any one game of bingo shall not exceed $1;
4) No person or organization shall
			 participate in the management or operation of bingo under a restricted license
			 if the person or organization would be ineligible for a license under Section 1
			 (8)(a-f) of the Act;
5) No license
			 is required to provide premises for bingo conducted under a restricted
			 license;
6) Licenses must be
			 renewed annually. Licensees will be notified in advance by the Department that
			 the time for renewal is upcoming. Failure to receive a notice of renewal does
			 not excuse a licensee of its obligation to submit a renewal application prior
			 to the expiration of its current license. If the licensee fails to file a
			 renewal application prior to the expiration of its license, it must cease bingo
			 activities until a renewal license is issued;
7) Licensees must notify the Department in
			 writing if there is a change in the information required by Section
			 430.125(b);
8) Licensees violating the provisions of this
			 Section are subject to the provisions of Section
			 430.190
			 of this Part;
9) No other
			 restrictions imposed in this Part apply to restricted licenses.
Illinois Administrative Code › Title 86 - REVENUE › Part 430 - BINGO LICENSE AND TAX ACT › Section 430.130 - Supplier's Licenses

Current through Register Vol. 48, No. 28, July 12, 2024
a) Any
			 person, firm, or corporation which sells, leases, or distributes, to any
			 organization licensed to conduct bingo or to any licensed bingo supplier,
			 cards, boards, sheets, markers, pads and any other supplies, devices and
			 equipment designed for use in the play of bingo must obtain a license therefor
			 from the Department.
b)
			 Applications. Application for a supplier's license must be made on the form
			 prescribed by the Department, and must be accompanied by a license fee of $200
			 in the form of a certified check or money order payable to the Illinois
			 Department of Revenue. Each supplier's license is valid for one year from its
			 date of issuance.
c) All suppliers
			 shall inform the Department of the exact location of the storage of all
			 supplies and equipment. Within 30 days after the end of each calendar quarter
			 during which a supplier's license was in effect, the supplier shall file a
			 return with the Department listing all sales and leases of bingo supplies and
			 equipment for such quarter and gross proceeds derived from each such sale or
			 lease. A supplier shall keep books and records for the furnishing of bingo
			 supplies and equipment separate and distinct from any other business the
			 supplier might operate. A supplier shall maintain all such books and records
			 for a period of at least three years and must allow inspection of the books and
			 records by agents or employees of the Department during reasonable business
			 hours (between 9 a.m. and 5 p.m., Monday through Friday).
Illinois Administrative Code › Title 86 - REVENUE › Part 430 - BINGO LICENSE AND TAX ACT › Section 430.140 - Providers Licenses

Current through Register Vol. 48, No. 28, July 12, 2024
a) Any
			 person or organization, except a city, village or incorporated town, owning or
			 leasing premises on which another organization intends to conduct bingo must
			 have a providers license authorizing that person or organization to furnish the
			 premises for the conducting of bingo. However, a providers license is not
			 required for any premises on which organizations intending to conduct bingo
			 also have their office or headquarters, or on which they regularly further the
			 purposes for which they were organized.
b) Applications. Application for a providers
			 license must be made on the form prescribed by the Department, and must be
			 accompanied by a license fee of $200 in the form of a certified check or money
			 order payable to the Illinois Department of Revenue. Each providers license is
			 valid for one year from its date of issuance.
c) Rents. A person or organization holding a
			 providers license may charge as rent an amount not exceeding the reasonable,
			 allowable expenses incurred during the license year in providing the premises
			 for the conducting of bingo. Based on the expenses documented by the licensed
			 provider, the Department will determine the maximum rent that may be charged
			 organizations conducting bingo on the provider's premises.
1) Allowable expenses are as follows:
A) The licensed provider's rental or mortgage
			 payments, including real estate taxes and insurance. If less than the entire
			 premises is to be used for bingo, the allowable rental or mortgage expense
			 shall be that percentage of the total rental or mortgage expense equalling the
			 percentage (in terms of square footage) of the entire premises which is used
			 for bingo;
B) The cost of
			 utilities, including payments for gas, electricity, telephone and water. If
			 less than the entire premises is to be used for bingo, the allowable utilities
			 expense shall be that percentage of the total utilities expense equalling the
			 percentage (in terms of square footage) of the entire premises which is used
			 for bingo;
C) The cost of
			 equipment, including furniture, used for bingo. The cost of any single item of
			 equipment for a license year shall be the total cost of the equipment divided
			 by the number of years the equipment can be expected to be used. If any item of
			 equipment is not used exclusively for bingo, the allowable expense for the item
			 shall be that percentage of the expense for the item equalling the percentage
			 of the time the item is used for bingo;
D) The cost of providing security for the
			 premises;
E) The cost of salaries
			 and wages paid to managerial, secretarial, custodial, and maintenance personnel
			 for services related to the provision of the premises for bingo;
F) The cost of any other items or services
			 which are necessary to the use of the premises for bingo.
Illinois Administrative Code › Title 86 - REVENUE › Part 430 - BINGO LICENSE AND TAX ACT › Section 430.150 - Ineligibility for License

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
			 following are ineligible for any license under the Act:
1) Any person who has been convicted of a
			 felony;
2) Any person who has been
			 convicted of a violation of Article 28 of the "Criminal Code of 1961" (Ill.
			 Rev. Stat. 1981, ch. 38, par. 28-1 et seq.);
3) Any person found gambling, participating
			 in gambling or knowingly permitting gambling on premises where bingo is being
			 conducted;
4) Any firm or
			 corporation in which a person defined in subsections (1), (2), or (3) above has
			 a proprietary, equitable, or credit interest, or in which such person is active
			 or employed;
5) Any organization in
			 which a person defined in subsections (1), (2), or (3) above is an officer,
			 director, or employee, whether compensated or not;
6) Any organization in which a person defined
			 in subsections (1), (2), or (3) above is to participate in the management or
			 operation of a bingo game;
7) Any
			 unlicensed person or organization engaging in any activities required to be
			 licensed under the Act;
8) Any
			 person or organization which submits any application, supporting documentation,
			 or return containing statements which the person or organization knows to be
			 false.
Illinois Administrative Code › Title 86 - REVENUE › Part 430 - BINGO LICENSE AND TAX ACT › Section 430.160 - Restrictions and Limitations on the Conducting of Bingo

Current through Register Vol. 48, No. 28, July 12, 2024
The following restrictions and limitations on the conducting of
				bingo apply to any bingo session conducted by any licensed organization.
a) License
1) No organization may conduct bingo without
			 having in its possession a valid license issued by the Department. No
			 organization may continue to conduct bingo after the expiration date shown on
			 its license unless the Department has received a substantially complete renewal
			 application and the information required by subsections (b)(1)(A) and (B) of
			 Section
			 430.110.
			 An organization which violates the restriction in the preceding sentence, but
			 which submits a substantially complete renewal application within 30 days after
			 the expiration of its license, shall be penalized as provided in Section
			 430.l90(c)(2). If the Department has received a substantially complete renewal
			 application and accompanying information prior to the expiration of a regular
			 license, but has not issued the renewed license as of the expiration date, the
			 organization may continue to conduct bingo, and the organization's expired
			 license shall continue in effect until the Department notifies the organization
			 of the decision on the renewal application. If the Department approves the
			 renewal application, the date of issuance of the renewed license shall be the
			 date following the expiration date of the expired license. If the Department
			 denies the renewal application, and the organization protests the Department's
			 denial as provided in Section
			 430.190,
			 the expired license shall continue in effect until the Department issues a
			 final administrative decision on the protest, or until the protest is otherwise
			 resolved.
2) Every organization
			 shall display its license in a prominent place in the area where it is to
			 conduct bingo. [230 ILCS
			 25/1(4) ] A bingo session may be
			 conducted in two or more separate areas on the premises for which the license
			 is issued. In such case the license shall be displayed in the area in which the
			 person calling the numbers is located.
3) No license will be issued for any bingo
			 session beginning less than two hours after the conclusion of a prior session
			 conducted on the same premises. However, this restriction shall not apply to
			 special permits or limited licenses to conduct bingo at the State Fair
			 conducted by the Illinois Department of Agriculture pursuant to Section 5 of
			 the State Fair Act [20 ILCS
			 210/5 ] or at any county fair as that term is defined
			 in Section 2 of the Agricultural Fair Act [30 ILCS
			 120/2 ].
Illinois Administrative Code › Title 86 - REVENUE › Part 430 - BINGO LICENSE AND TAX ACT › Section 430.170 - Imposition of Tax; Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a) There
			 shall be paid to the Department 5% of the gross proceeds of any bingo session
			 conducted in the State. "Gross proceeds" includes the total receipts, in
			 whatever form, from the sale of bingo cards. Donations to a licensed
			 organization shall be included in gross proceeds in any case where the making
			 of a donation, or the amount of a donation, has any bearing on the number of
			 bingo cards received by bingo players.
b) Each payment of tax shall be made by money
			 order or certified check payable to the Illinois Department of Revenue, and
			 shall be accompanied by a return provided by the Department. Returns shall
			 state the number of games conducted, the number of persons purchasing bingo
			 cards, the gross proceeds, and the amount of tax due thereon for every bingo
			 session conducted by the organization during the period covered by the return.
			 In addition, the return shall list the name and address of all persons or
			 organizations from whom bingo equipment or supplies were purchased during the
			 period covered by the return.
c)
			 The return for January, February and March of a given year shall be filed by
			 April 20 of such year. The return for April, May and June of a given year shall
			 be filed by July 20 of such year. The return for July, August and September of
			 a given year shall be filed by October 20 of such year. The return for October,
			 November and December of a given year shall be filed by January 20 of the
			 following year. In the case of a limited license, the licensed organization
			 shall file its return within 20 days after each occasion covered by the
			 license.
d) A return must be filed
			 as provided in subsection (c) above even if no tax is due. Such a return shall
			 state that no bingo sessions were conducted during the quarter covered by the
			 return.
Illinois Administrative Code › Title 86 - REVENUE › Part 430 - BINGO LICENSE AND TAX ACT › Section 430.180 - Records; Audits

Current through Register Vol. 48, No. 28, July 12, 2024
a) Except as
			 provided in subsection (b) below and Section
			 430.120(f),
			 each licensed organization must establish a separate checking account into
			 which its gross proceeds from bingo (less cash prizes awarded) must be
			 deposited. All expenditures of bingo proceeds (other than cash prizes) must be
			 by checks, having consecutive numbers, payable to a specific person or
			 organization. No checks shall be written to "cash". The amount of receipts from
			 bingo, the amount of prizes awarded, and the deposits and expenditures from the
			 bingo checking account shall be reported on a form provided by the Department
			 and submitted annually along with the organization's application for renewal of
			 its bingo license (see Section
			 430.110(b)(1)(A)
			  ).
b) If a licensed organization is affiliated
			 with and chartered by a national organization, and is prohibited by the
			 national organization from establishing a separate checking account for bingo,
			 the licensed organization may satisfy the requirements of subsection (a) above
			 by submitting, along with the application for renewal of its license, a copy of
			 an audit performed by the national organization of the licensed organization's
			 books and records covering the most recently completed fiscal year of the
			 licensed organization. In addition, the licensed organization shall maintain a
			 separate ledger account for its bingo receipts and expenditures, a full report
			 of which shall be submitted with the renewal application.
c) Every licensed organization must keep all
			 records, receipts, checks and any documents used in preparing the reports
			 described in subsections (a) and (b) above for a period of three years
			 following the submission of the report. In addition, every licensed
			 organization must have a current membership list. Such records and list shall
			 be available for inspection by representatives of the Department during
			 reasonable business hours.
d) When
			 the Department has information indicating that any person or organization
			 licensed under the Act has not paid the full amount of tax due, has not
			 provided the Department with accurate information concerning revenues from
			 bingo, or is using proceeds from bingo in an unlawful manner, the Department,
			 by the Director, will require the licensee to obtain from an Illinois certified
			 public accounting firm, at the licensee's own expense, a certified and
			 unqualified financial statement of records of the licensee. The statement must
			 be submitted to the Department within 90 days after notice is received by the
			 licensee.
Illinois Administrative Code › Title 86 - REVENUE › Part 430 - BINGO LICENSE AND TAX ACT › Section 430.190 - Denial, Suspension, or Revocation of Licenses

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Department shall deny the application
			 of any person or organization which does not satisfy all eligibility
			 requirements for the license for which application is made, or which is
			 ineligible for a license under Section
			 430.150(a).
b) The Department shall suspend the license
			 of any person or organization which, while its license is in effect, becomes
			 ineligible for any reason. The suspension will remain in force until the person
			 or organization regains eligibility.
c) The Department shall issue a warning to
			 suspend or revoke the license of any person or organization violating the Act
			 or this Part.
1) Suspensions, revocations and
			 warnings imposed under this subsection will range in duration from one day to
			 one year. The choice and duration of sanctions will be made on a case by case
			 basis, and will be based on the licensee's history of compliance; the number,
			 seriousness, and duration of violations; the cooperation extended to the
			 Department by licensees in discontinuing and correcting violations; and the
			 sanctions imposed on others by the Department under similar
			 circumstances.
2) The effective
			 date of a suspension shall be not less than 25 days after the date the
			 Department mails the notice to the licensee. If the licensee requests a hearing
			 within 20 days as provided in subsection (d)(2) below, the effective date of
			 any suspension is stayed pending the outcome of the hearing, and the licensee
			 may continue to operate under the license. If a license expires during a stay
			 of suspension, the licensee may continue to operate only if a substantially
			 complete renewal application and application fee have been received by the
			 Department prior to the expiration of the license.
Illinois Administrative Code › Title 86 - REVENUE › Part 430 - BINGO LICENSE AND TAX ACT › Section 430.200 - Civil Penalties

Current through Register Vol. 48, No. 28, July 12, 2024
a) Any
			 organization which conducts bingo without a license, or any organization
			 licensed to conduct bingo which allows any form of illegal gambling to be
			 conducted on the premises where bingo is being conducted, shall besubject toa
			 civil penalty equal to the amount of gross proceeds derived on that day from
			 bingo and any other illegal game that may have been conducted. The Department
			 shall determine the amount of gross proceeds based on information available to
			 the Department and its judgment of all the facts of each particular case and
			 assess a penalty. The amount of the penalty shall be on a case-by-base basis,
			 and will be based on the licensee's history of compliance; the number,
			 seriousness, and duration of violations; the cooperation extended to the
			 Department by licensees in discontinuing and correcting violations; and the
			 sanctions imposed on others by the Department under similar
			 circumstances.
b) Any person or
			 organization, except a municipality exempt from licensing under Section
			 430.140,
			 which provides premises for conducting bingo without having a license to do so,
			 or any person or organization licensed to provide premises which allows an
			 unlicensed organization to conduct bingo on his premises, or allows any form of
			 illegal gambling to be conducted on the premises where bingo is being played
			 shall besubject toa civil penalty of $5,000.
c) In any case where an organization conducts
			 bingo without a license, or where a licensed organization conducts bingo on a
			 day, or at a time or place for which it is not licensed, the Department has the
			 authority to confiscate all bingo equipment used in the conduct of those
			 unlicensed games.
d) Notice of
			 assessment of a civil penalty shall be sent by certified mail, return receipt
			 requested. The person or organization against whom a civil penalty has been
			 assessed shall remit, by certified check or money order payable to the Illinois
			 Department of Revenue, the full amount of the penalty within 30 days from the
			 date the notice was mailed unless, within the 30 days, the Department receives
			 a request for a hearing, in which case the imposition of the civil penalty is
			 stayed pending the outcome of the hearing.
e) When bingo equipment is confiscated under
			 subsection (c) above, the person or organization who was entitled to possession
			 of the equipment at the time of confiscation may, within 30 days of the date of
			 confiscation, request, in writing, a hearing. The sole issue at such hearing
			 shall be whether bingo was conducted without a license, or on a day, or at a
			 time or place for which the organization was not properly licensed.