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Machine Readable Files Guide for Illinois Cannabis Retailers' Occupation Tax - Location File

Layout effective January 1, 2026 

The Illinois Ordinance 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 General Merchandise/Drug & Medical Address Over-ride Flag PIC X Value ‘Y’ or ‘N’
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. 
    • A ‘Y” in the General Merchandise/Drug & Medical Address Override Flag denotes that a Business District tax may be present and the Address Rate file needs to be examined to determine the tax rates. In this situation the General Merchandise and Drug & Medical tax rates are set to zero on the Location Rate file.
    • As an example for other override flags, 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-1026 (R-11/2025)