MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX

Springfield, Ill., City Code tit. IX, ch. 100, art. VI(a)

in effect

Springfield, Ill., City Code § 100.56 Title.

§ 100.56. - Title. This article shall be known and may be cited as the municipal cannabis retailers' occupation tax. The tax herein imposed is in addition to all other taxes imposed by the city, the state, or any other municipal corporation or political subdivision thereof. (Ord. No. 400-09-19, § 1(Exh. A), 9-17-19)

Springfield, Ill., City Code § 100.57 Tax imposed.

§ 100.57. - Tax imposed. (a) A tax is hereby imposed upon all persons engaged in the business of selling cannabis, other than cannabis purchased under the Compassionate Use of Medical Cannabis Pilot Program Act, at retail in this municipality at the rate of 3% of the gross receipts from these sales made in the course of that business. (b) The imposition of this tax is in accordance with the provisions of 65 ILCS 5/8-11-22. (c) Unless otherwise approved by the city council, 50% of the tax collected hereunder and remitted to the city shall be dedicated to make additional payments, over and above the required annual payments, toward the police and fire pension obligations and the remaining 50% of the tax remitted to the city shall be used for economic development purposes in the area bounded by the following: Carpenter Street on the North, Ash Street on the South, Dirksen Parkway on the east and 10th Street rail corridor on the west. (Ord. No. 400-09-19, § 1(Exh. A), 9-17-19)

Springfield, Ill., City Code § 100.58 Department of revenue, State of Illinois to collect tax.

§ 100.58. - Department of revenue, State of Illinois to collect tax. The taxes hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the department of revenue of the State of Illinois. Retailers may reimburse themselves for their seller's tax liability hereunder by separately stating that tax as an additional charge, which charge may be stated in combination, in a single amount, with any state tax that sellers are required to collect. The department of revenue shall have full power to administer and enforce the provisions of this article. (Ord. No. 400-09-19, § 1(Exh. A), 9-17-19)

Source: City of Springfield, Illinois, Code of Ordinances (Municode Library, library.municode.com)URL: https://library.municode.com/il/springfield/codes/code_of_ordinances?nodeId=TITIXGERE_CH100TA_ARTVI_MUCAREOCTAFetched: 11/8/2026