LTAD Newsletter

Some tax types require additional documentation, which must also be submitted using the two options listed above. For all ordinances, however, the statutes require that a certified copy of the ordinance must be filed with IDOR for the Department to administer it. To meet this requirement the ordinance must:

• Contain a Clerk’s Certification Page, certifying it as a true and correct copy 
• Include a stamped or raised seal on that certification page 

IDOR will use the postmark date or MLT submission date to determine if the ordinance submission was timely.

IDOR’s Legal Division will review each ordinance and will mail a letter either accepting the ordinance or requesting changes. If changes are required, you will be given a new deadline to submit the corrected ordinance. Once LTAD has sent the ordinance to the Legal Division for review, it may take some time before you receive a response. Ordinances are reviewed in the order they are received. It is not uncommon for letters to go out close to the ordinance submission deadline.

If you receive a letter requesting changes and have questions regarding the requested changes, email REV.GCO@illinois.gov. To keep our communication streamlined and ensure that we focus on executing the work, we ask that you refrain from requesting status updates. We appreciate your cooperation.

IDOR will notify all impacted parties of rate changes. Rate change bulletins will be sent via MyTax Illinois to those with electronic accounts, or via surface mail to those without electronic accounts. We will also send all rate change bulletins through MLT, so you have a copy. The bulletins can also be found on IDOR’s website. 

Effective June 12, 2026, Public Act 104-0463 amended Section 11 of the Retailers’ Occupation Tax Act permitting “the Department to publicly report the aggregate amount of tax revenues from a given tax return type that the Department allocates from a State fund or State trust fund to each unit of local government, such as the amount of the monthly allocation to each unit of local government of Municipal Cannabis Retailers’ Occupation Tax, County Cannabis Retailers’ Occupation Tax, or Business District Occupation Tax, notwithstanding that some units of local government may have as few as one retailer reporting revenues for a given tax return type in any given reporting period.” 35 ILCS 120/11.

Currently, IDOR reports Municipal or County Cannabis Retailers’ Occupation Tax data and Municipal or County Grocery Tax totals on our monthly disbursement reports. Local governments can report those totals in their financial reports at their meetings. You will continue to receive one disbursement for each tax type, but the totals will be separated out on IDOR reports.

For example, if you have at least one dispensary Municipal Sales Tax (MT), it is indicated as 4MT (Municipal Sales Tax - Cannabis). You will receive one disbursement for MT, but IDOR’s reports will break it out between MT and 4MT. The totals for each tax type added together should match the disbursement amount received.

In the same example, if you also have a home rule (HMR) or non-home rule (NHMR) sales tax, you will receive one HMR/NHMR disbursement, but it will consist of HMR/NHMR plus Municipal Home Rule Sales Tax - Cannabis (4HMR) / Non-Home Rule Sales Tax - Cannabis (4NHM).

Sign up for IDOR’s email/SMS text subscription service to receive the latest news and updates specific to municipalities, counties, and local taxing districts. Since the last newsletter, LTAD has used this service to send information on the FY2027 PPRT estimates and more. Sign up by visiting tax.illinois.gov.