FY 2026-06, Municipal and County Cannabis Retailers’ Occupation Tax Rate Changes, Effective January 1, 2026
News – Monday, October 27, 2025
Effective January 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.