Bill Text: IL SB2068 | 2025-2026 | 104th General Assembly | Introduced

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Bill Title: Amends the Cannabis Regulation and Tax Act. Provides that, in addition to other grounds specified in this Act, the Department of Agriculture, upon notification by a county of a cultivation center's failure to pay all or part of any property tax or penalty due to the reporting county, shall refuse the issuance or renewal of a license, or suspend or revoke the license of the cultivation center. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2025-02-06 - Referred to Assignments [SB2068 Detail]

Download: Illinois-2025-SB2068-Introduced.html

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104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB2068 Introduced 2/6/2025, by Sen. Sally J. Turner SYNOPSIS AS INTRODUCED:
410 ILCS 705/45-20
Amends the Cannabis Regulation and Tax Act. Provides that, in addition to other grounds specified in this Act, the Department of Agriculture, upon notification by a county of a cultivation center's failure to pay all or part of any property tax or penalty due to the reporting county, shall refuse the issuance or renewal of a license, or suspend or revoke the license of the cultivation center. Effective immediately.
LRB104 10620 BDA 20696 b
A BILL FOR
SB2068 LRB104 10620 BDA 20696 b
AN ACT concerning health.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Cannabis Regulation and Tax Act is amended
by changing Section 45-20 as follows:
(410 ILCS 705/45-20)
Sec. 45-20. Violation of tax Acts; refusal, revocation, or
suspension of license or agent identification card.
(a) In addition to other grounds specified in this Act,
the Department of Agriculture and Department of Financial and
Professional Regulation, upon notification by the Department
of Revenue, shall refuse the issuance or renewal of a license
or agent identification card, or suspend or revoke the license
or agent identification card, of any person, for any of the
following violations of any tax Act administered by the
Department of Revenue:
(1) Failure to file a tax return.
(2) The filing of a fraudulent return.
(3) Failure to pay all or part of any tax or penalty
finally determined to be due.
(4) Failure to keep books and records.
(5) Failure to secure and display a certificate or
sub-certificate of registration, if required.

SB2068 - 2 - LRB104 10620 BDA 20696 b
(6) Willful violation of any rule or regulation of the
Department relating to the administration and enforcement
of tax liability.
(b-5) In addition to other grounds specified in this Act,
the Department of Agriculture, upon notification by a county
of a cultivation center's failure to pay all or part of any
property tax or penalty due to the reporting county, shall
refuse the issuance or renewal of a license, or suspend or
revoke the license of the cultivation center.
(b) After all violations of subsection (b-5) or any of
items (1) through (6) of subsection (a) have been corrected or
resolved, the Department shall, upon request of the applicant
or, if not requested, may notify the entities listed in
subsection (a) or subsection (b-5) that the violations have
been corrected or resolved. Upon receiving notice from the
Department that a violation of any of items (1) through (6) of
subsection (a), or from the county that a violation of
subsection (b-5), have been corrected or otherwise resolved to
the Department of Revenue's satisfaction, the Department of
Agriculture and the Department of Financial and Professional
Regulation may issue or renew the license or agent
identification card, or vacate an order of suspension or
revocation.
(Source: P.A. 101-27, eff. 6-25-19.)
Section 99. Effective date. This Act takes effect upon
becoming law.