Municipal and County Cannabis Retailers' Occupation Tax Rate Changes, Effective July 1, 2026
Summary
The Illinois Department of Revenue announces that certain Illinois taxing jurisdictions have, by ordinance, imposed or changed their Municipal or County Cannabis Retailers' Occupation Tax on gross receipts from sales of adult use cannabis, effective July 1, 2026. These local taxes apply in addition to the Illinois Retailers' Occupation Tax of 6.25% on general merchandise. Cannabis retailers operating in affected jurisdictions should consult the referenced Informational Bulletin FY 2026-21 for specific rate information.
What changed
Effective July 1, 2026, certain Illinois taxing jurisdictions have imposed or changed their Municipal or County Cannabis Retailers' Occupation Tax on gross receipts from adult use cannabis sales by ordinance under 65 ILCS 5/8-11-23 and 55 ILCS 5/5-1006.8. These local taxes are in addition to the existing Illinois Retailers' Occupation Tax of 6.25% (35 ILCS 120/3-10, 14) that applies to general merchandise including adult use cannabis. Cannabis retailers operating in jurisdictions that have enacted these taxes will need to collect and remit the additional local occupation tax alongside their existing state and local tax obligations. Retailers should consult the referenced Informational Bulletin FY 2026-21 for jurisdiction-specific rate details.
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FY 2026-21, Municipal and County Cannabis Retailers' Occupation Tax Rate Changes, Effective July 1, 2026
News – Monday, April 20, 2026 print Email Effective July 1, 2026, certain taxing jurisdictions have, by ordinance, imposed or changed their Municipal or County Cannabis Retailers' Occupation Tax on the gross receipts from sales of adult use cannabis (65 ILCS 5/8-11-23; 55 ILCS 5/5-1006.8). These taxes are in addition to Illinois Retailers' Occupation Tax (35 ILCS 120/3-10, 14) on general merchandise (6.25%) and any locally imposed retailers' occupation tax on general merchandise, which also apply to sales of adult use cannabis.
See Informational Bulletin FY 2026-21, Municipal and County Cannabis Retailers' Occupation Tax Rate Changes, Effective July 1, 2026 for more information.
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