Illinois Administrative Code

Section 429.130 Claims and Credit Memoranda Persons operating cultivation centers may file claims in accordance with Sections 6, 6a and 6b of the Retailers' Occupation Tax Act.

Section 429.135 Books and Records a) Every cultivation center shall keep books and records of all sales of medical cannabis, together with invoices, bills of lading, sales records, copies of bills of sale, monthly inventories, inventories prepared as of December 31 of each year, …

Section 429.140 Penalties and Interest a) All provisions of the Uniform Penalty and Interest Act [35 ILCS 735] that are not inconsistent with the Act shall apply. b) The criminal penalties contained in Section 13 of the Retailers' Occupation Tax Act that are not inconsistent with…

Section 429.145 Department's Authority to Administer the Law a) The Department shall have full power to administer and enforce this Law, to collect all taxes and penalties due under the Law, to dispose of taxes and penalties so collected in the manner provided in the Law and this…

Section 430.100 Definitions For purposes of these rules, the following definitions apply: "Act": The Bingo License and Tax Act (Ill. Rev. Stat. 1989, ch. 120, par. 1101 et seq.); "Bingo": The form of lottery authorized by the Act in which prizes are awarded on the basis of design…

Section 430.110 Regular Licenses a) Eligibility. To be eligible for a regular license an organization must have been organized in Illinois, and during the entire five year period preceding application must have had a bona fide membership engaged in carrying out its objects. Howev…

Section 430.120 Limited Licenses a) Eligibility. Any organization which would be eligible for a regular license but which does not hold one is eligible for a limited license to conduct bingo. A limited license authorizes the licensee to conduct bingo at no more than two indoor or…

Section 430.125 Senior Citizens Restricted Licenses a) Eligibility. The Department shall issue restricted licenses to senior citizens organizations. See Section 430.110 (a)(8) for a definition of "senior citizens." The fee for a restricted license is $10 per year. Restricted lice…

Section 430.130 Supplier's Licenses a) Any person, firm, or corporation which sells, leases, or distributes, to any organization licensed to conduct bingo or to any licensed bingo supplier, cards, boards, sheets, markers, pads and any other supplies, devices and equipment designe…

Section 430.140 Providers Licenses a) Any person or organization, except a city, village or incorporated town, owning or leasing premises on which another organization intends to conduct bingo must have a providers license authorizing that person or organization to furnish the pr…

Section 430.150 Ineligibility for License a) The following are ineligible for any license under the Act: 1) Any person who has been convicted of a felony; 2) Any person who has been convicted of a violation of Article 28 of the "Criminal Code of 1961" (Ill. Rev. Stat. 1981, ch. 3…

Section 430.160 Restrictions and Limitations on the Conducting of Bingo The following restrictions and limitations on the conducting of bingo apply to any bingo session conducted by any licensed organization. a) License 1) No organization may conduct bingo without having in its p…

Section 430.170 Imposition of Tax; Returns a) There shall be paid to the Department 5% of the gross proceeds of any bingo session conducted in the State. "Gross proceeds" includes the total receipts, in whatever form, from the sale of bingo cards. Donations to a licensed organiza…

Section 430.180 Records; Audits a) Except as provided in subsection (b) below and Section 430.120(f), each licensed organization must establish a separate checking account into which its gross proceeds from bingo (less cash prizes awarded) must be deposited. All expenditures of b…

Section 430.190 Denial, Suspension, or Revocation of Licenses a) The Department shall deny the application of any person or organization which does not satisfy all eligibility requirements for the license for which application is made, or which is ineligible for a license under S…

Section 430.200 Civil Penalties a) Any organization which conducts bingo without a license, or any organization licensed to conduct bingo which allows any form of illegal gambling to be conducted on the premises where bingo is being conducted, shall be subject to a civil penalty …

Section 432.100 Definitions As used in this Part, the terms listed below are defined as follows: "Act": The Illinois Pull Tabs and Jar Games Act (Ill. Rev. Stat. 1989, ch. 120, pars. 1051 et seq.); "Deal": A separate package, series of packages, or card consisting of one game of …

Section 432.110 Regular Licenses a) Eligibility. To be eligible for a regular license, an organization must have been organized in Illinois. It must have been in existence continuously during the entire five-year period preceding application, and during that period must have had …

Section 432.120 Limited Licenses a) Eligibility. Any organization which would be eligible for a regular license but which does not hold one, is eligible for a special permit to sell pull tabs. A special permit issued pursuant to this Section shall be known as a "limited license",…

Section 432.130 Manufacturer's Licenses a) Applications. Application for a manufacturer's license must be made on the form prescribed by the Department, and must be accompanied by a license fee of $5,000 in the form of a check or money order payable to the Illinois Department of …

Section 432.140 Supplier's Licenses a) Applications. Application for a supplier's license must be made on the form prescribed by the Department, and must be accompanied by a license fee of $5,000 in the form of a check or money order payable to the Illinois Department of Revenue,…

Section 432.150 Ineligibility for License a) The following are ineligible for any license under the Act: 1) Any person who has been convicted of a felony within 10 years of the date of the application; 2) Any person who has been convicted of a violation of Article 28 (gambling) o…

Section 432.160 Restrictions and Limitations on the Sale of Pull Tabs a) Licenses. No person or organization may sell pull tabs or advertise pull tabs for sale in Illinois without having a valid license to do so. 1) Licensed manufacturers may sell pull tabs only to licensed suppl…

Section 432.170 Imposition of Tax; Returns a) There shall be paid to the Department 5% of the gross proceeds from the sale of pull tabs (Section 5 of the Act). Gross proceeds includes the total receipts, in whatever form, before winning tickets are paid. "Gross proceeds" expressl…

Section 432.180 Records; Audits a) Pull tabs checking account. Before a regular or limited licensee may begin selling pull tabs it must establish a checking account into which its gross proceeds from pull tab sales (less cash returned to winners) must be deposited. All expenditur…

Section 432.190 Denial, Suspension, or Revocation of Licenses; Criminal Sanctions a) The Department will deny the application of any person or organization which does not satisfy all eligibility requirements for the license for which application is made, or which is ineligible fo…

Section 432.200 State – Local Relations a) One-half of the payments made to the Department under the Act are deposited into the Illinois Gaming Law Enforcement Fund. The Act provides that the General Assembly shall make appropriations from the Fund to the Department so that the D…

Section 435.100 Introduction This Part implements the Charitable Games Act [230 ILCS 30] (hereafter referred to as "the Act"), which was adopted by the General Assembly to allow not-for-profit charitable, fraternal, labor, educational, veterans, local fraternal mutual benefit and…

Section 435.110 Definitions As used in this Part, the terms listed below are defined as follows: "Act": The Charitable Games Act [230 ILCS 30]. "Charitable games": The 14 games of chance involving cards, dice, wheels, random selection of numbers, and gambling tickets enumerated i…

Section 435.120 Charitable Games Licenses a) Licenses 1) In General A) Except as otherwise provided, no person may conduct charitable games without having in its possession a valid charitable games license issued by the Department. In addition, a licensed organization may conduct…

Section 435.130 Supplier's License a) In General. No person shall sell, lease, lend, distribute or otherwise provide to any organization licensed to conduct charitable games events in Illinois any charitable games equipment, without having first obtained a supplier's license to d…

Section 435.140 Provider's License a) In General 1) Except as provided in this Section, any person owning, leasing or controlling premises upon which any charitable games event is to be conducted must first obtain a license to provide the premises for the charitable games event. …

Section 435.150 Ineligible Organizations a) The following are ineligible for any license under the Act: 1) Any person who has been convicted of a felony within the last 10 years prior to the date of the application; 2) Any person who has been convicted of a violation of Article 2…

Section 435.160 Operation of Charitable Games Events a) Only the following games may be conducted at a charitable games event: roulette, blackjack, poker, pull tabs, craps, bang, beat the dealer, big six, gin rummy, five card stud poker, chuck-a-luck, keno, hold-em poker, and mer…

Section 435.170 Restrictions and Limitations on the Conducting of Charitable Games a) The entire net proceeds from charitable games must be exclusively devoted to the lawful purposes of the organization permitted to conduct that game (Section 8(1) of the Act). b) No person except…

Section 435.180 Imposition of Tax, Returns a) There shall be paid to the Department 5% of the net proceeds of any charitable games event conducted in the State (Section 9 of the Act). "Net proceeds" means all money received, plus the fair market value of any property received, fr…

Section 435.190 Records; Audits a) Each licensee must keep a complete record of charitable games conducted within the previous 3 years. Such record shall be open to inspection by the Department during reasonable business hours. (Section 10 of the Act) b) Licensed organizations mu…

Section 435.200 Denial, Suspension, or Revocation of Licenses a) The Department shall deny the application, including a renewal application, of any person or organization that does not satisfy all eligibility requirements for the license for which application is made, or that is …

Section 435.210 Criminal and Civil Penalties a) Section 12 of the Act establishes criminal penalties for violations as follows: 1) Any person who conducts or knowingly participates in an unlicensed charitable game commits the offense of gambling in violation of Section 28-1 of th…

Section 435.220 State-Local Relations a) Whenever the Department takes any action authorizing or prohibiting the conducting of a charitable games event, it shall notify the police department or sheriff's office, as the case may be, whose jurisdiction includes the premises on whic…

Section 440.10 Nature and Rate of Tax a) Through June 30, 2019, the cigarette tax is imposed at the rate of 99 mills per cigarette upon any person who exercises the privilege of engaging in business as a retailer of cigarettes in this State. Beginning July 1, 2019, the tax is imp…

Section 440.100 Returns Required: When Filed a) Filing by Non-manufacturers 1) Every distributor who is required to procure a license under the Act, but who is not a manufacturer of cigarettes in original packages that are contained in a sealed transparent wrapper, shall, on or b…

Section 440.110 Books and Records; Invoices; Penalties a) Books and Records 1) Distributors. Every distributor of cigarettes, who is required to procure a license under the Act, shall keep within Illinois, at his or her licensed address, complete and accurate records of cigarette…

Section 440.120 Unused Stamps: Sale of: Notice to Department a) Sales and transfers of Illinois cigarette revenue stamps by one licensed cigarette distributor to another licensed cigarette distributor are not permitted unless authorization is given in writing by the Department to…

Section 440.130 Mutilated Stamps Where stamps have become mutilated or otherwise unfit for use, distributors shall file a claim with the Department, and if an investigation discloses that the stamps have not evidenced a taxable transaction, a credit will be issued. (Source: Amend…

Section 440.140 Tax Meters (Repealed) (Source: Repealed at 14 Ill. Reg. 6794, effective April 19, 1990)

Section 440.150 Tax Meter Machine Settings (Repealed) (Source: Repealed at 14 Ill. Reg. 6794, effective April 19, 1990)