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Machine Readable Files Guide for Illinois Cannabis Retailers' Occupation Tax - Addendum Address File
Layout effective January 1, 2026
Address Rate File
The Illinois Ordinance Address Level File Format will be as follows:
| No. | Field Name | Picture Type & Size | Description |
|---|---|---|---|
| 1 | Location ID | PIC X(10) | Value "xxx-xxxx-x" |
| 2 | Location Name | PIC X(25) | |
| 3 | County Name | PIC X(25) | |
| 4 | Address | PIC X(35) | |
| 5 | Rate Effective Date | PIC X(08) | Value "CCYYMMDD" |
| 6 | Receipts General Merchandise High-Rate | PIC v99999 | A 6.25% rate would be .06250 |
| 7 | Receipts Drug & Medical High-Rate | PIC v99999 | A 6.25% rate would be .06250 |
| 8 | Receipts Over-ride Flag | PIC X | Value ‘Y’ or ‘N’ |
| 9 | Prior Rate Effective date | PIC X(08) | Value "CCYYMMDD" |
| 10 | Prior Rate End date | PIC X(08) | Value "CCYYMMDD" |
| 11 | Prior Receipts General Merchandise High-Rate | PIC v99999 | A 6.25% rate would be .06250 |
| 12 | Prior Receipts Drug & Medical High-Rate | PIC v99999 | A 6.25% rate would be .06250 |
| 13 | Prior Receipts Over-ride flag | PIC X | Value ‘Y’ or ‘N’ |
- The over-ride flags will be set whenever a rate does not apply to the entire location.
- As an example, the Metro East District rates are not applicable to every business in location 060-5000-2 (Madison) or 082-5000-9 (St. Clair). In this case, the high rate and low rate will be different and the override flag will be set to “Y”. The high rate would only apply if the taxpayer were liable for Metro East District rates.
- Rate formats of v99999 would contain 06250 to represent a 6.250% tax (V06250).
- The file will be generated semi-annually every January and July and available on IDOR’s web site for downloading.
- The file will contain the current rate as well as the previous rate for each specific location.
IDR-1027 (R-11/2025)