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Every cannabis retailer required to gather the tax beneath this Article shall apply to the Department for a certificates of registration under this Article. All purposes for registration underneath this Article shall be made by digital means within the form and method required by the Department. For that objective, the provisions of Section 2a of the Retailers’ Occupation Tax Act are included into this Article to the extent not inconsistent with this Article.

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(a) The tax imposed by this Article shall be collected from the purchaser by the hashish retailer at the rate acknowledged in Section with respect to hashish sold by the hashish retailer to the purchaser, and shall be remitted to the Department as provided in Section sixty five-30. All sales to a purchaser who isn’t a cardholder underneath the Compassionate Use of Medical Cannabis Pilot Program Act are presumed topic to tax collection. Cannabis retailers shall collect the tax from purchasers by including the tax to the amount of the purchase price obtained from the purchaser for selling cannabis to the purchaser. The tax imposed by this Article shall, when collected, be said as a distinct merchandise separate and aside from the acquisition price of the hashish.(b) If a cannabis retailer collects Cannabis Purchaser Excise Tax measured by a purchase order price that is not topic to Cannabis Purchaser Excise Tax, or if a hashish retailer, in amassing Cannabis Purchaser Excise Tax measured by a purchase order worth that is subject to tax under this Act, collects extra from the purchaser than the required quantity of the Cannabis Purchaser Excise Tax on the transaction, the purchaser shall have a legal proper to assert a refund of that quantity from the cannabis retailer.

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If imposed, the tax might not exceed three% of the gross receipts from these gross sales and shall solely be imposed in 1/4% increments. The tax imposed beneath this Section and all civil penalties that may be assessed as an incident of the tax shall be collected and enforced by the Department of Revenue. The Department of Revenue shall have full energy to administer dankstop 2mm thick quartz banger nail and implement this Section; to gather all taxes and penalties due hereunder; to get rid of taxes and penalties so collected within the manner hereinafter supplied; and to determine all rights to credit memoranda arising on account of the misguided cost of tax or penalty beneath this Section.


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Documentation of destruction and disposal shall be retained on the cultivation center, craft grower, infuser group, transporter, or testing facility as applicable for a interval of not lower than 5 years.(b) A cultivation heart, craft grower, or infuser group shall, before destruction, notify the Department of Agriculture and the Department of State Police. A dispensing organization shall, before destruction, notify the Department of Financial and Professional Regulation and the Department of State Police. The Department of Agriculture might by rule require that an employee of the Department of Agriculture or the Department of Financial and Professional Regulation be current during the destruction of any cannabis byproduct, scrap, and harvested hashish, as applicable.

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In order to carry out this provision, every infuser organization’s prospective principal officer, board member, or agent shall submit a full set of fingerprints to the Department of State Police for the purpose of obtaining a State and federal felony data verify. Craft grower background checks. (a) Through the Department of State Police, the Department of Agriculture shall conduct a background check of the potential principal officers, board members, and agents of a craft grower applying for a license or identification card beneath this Act. In order to carry out this Section, each craft grower organization’s prospective principal officer, board member, or agent shall submit a full set of fingerprints to the Department of State Police for the aim of obtaining a State and federal legal data check.

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No motion for the judicial evaluation of any order or choice of an agency shall be allowed unless the celebration commencing such action has first filed an application for a rehearing and the agency has acted or didn’t act upon the application. Only one rehearing could also be granted by an company on application of any one party.

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The possession of, or application for, an agent identification card doesn’t preclude the existence of probable trigger if possible cause exists primarily based on other grounds.(d) No person employed by the State of Illinois shall be subject to felony or civil penalties for taking any motion in good faith in reliance on this Act when performing inside the scope of his or her employment. Administrative hearings. Destruction of hashish. (a) All hashish byproduct, scrap, and harvested cannabis not intended for distribution to a dishing out group have to be destroyed and disposed of underneath guidelines adopted by the Department of Agriculture underneath this Act.

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523, referred to as for awarding a variety of licenses to minority-owned companies, however that was later deemed unconstitutional. The framework within the measure suggests allotting a minimum of 25% of marijuana sales tax to this new range-minded fee/fund, which might make recommendations on how that money should be spent to assist minority-owned companies. Combined with expungement laws, “We suppose that may lead to probably the most enduring social-equity provisions” but in an grownup-use marijuana program, Haren said.

Persons beneath 21 years of age. (a) Nothing in this Act is meant to allow the switch of hashish, with or without remuneration, to an individual beneath 21 years of age, or to permit a person beneath 21 years of age to purchase, possess, use, process, transport, grow, or consume hashish except the place approved by the Compassionate Use of Medical Cannabis Pilot Program Act or by the Community College Cannabis Vocational Pilot Program. (b) Notwithstanding some other provisions of regulation authorizing the possession of medical hashish, nothing on this Act authorizes a person who is beneath 21 years of age to own hashish. A parent or guardian is deemed to have knowingly permitted his or her residence, any other non-public property beneath his or her management, or any car, conveyance, or watercraft beneath his or her management for use in violation of this Section if she or he knowingly authorizes or permits consumption of cannabis by underage invitees.

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(sixty five ILCS 5/ new)Sec. Municipal Cannabis Retailers’ Occupation Tax Law.(a) This Section could also be known as the Municipal Cannabis Retailers’ Occupation Tax Law. On and after January 1, 2020, the corporate authorities of any municipality might, by ordinance, impose a tax upon all individuals engaged within the business of selling hashish, apart from cannabis bought under the Compassionate Use of Medical Cannabis Pilot Program Act, at retail in the municipality on the gross receipts from these sales made in the course of that enterprise.
Contracts enforceable. It is the general public policy of this State that contracts associated to the operation of a lawful hashish enterprise establishment beneath this Act are enforceable.
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The Department might respond to the movement for rehearing inside 20 calendar days after its service on the Department. If no motion for rehearing is filed, then, upon the expiration of the time specified for submitting such motion or upon denial of a motion for rehearing, the Secretary may enter an order in accordance with the recommendation of the listening to officer. If the applicant or licensee orders from the reporting service and pays for a transcript of the report within the time for submitting a motion for rehearing, the 20-day interval within which a movement could also be filed shall start upon the delivery of the transcript to the applicant or licensee.(c) If the Secretary disagrees in any regard with the report of the listening to officer, the Secretary could concern an order opposite to the report.(d) Whenever the Secretary is not happy that substantial justice has been accomplished, the Secretary might order a rehearing by the identical or one other hearing officer.(e) At any point in any investigation or disciplinary proceeding beneath on this Article, each events could conform to a negotiated consent order.
The listening to shall be limited to the issues cited in the suspension notice, except all events agree in any other case.(c) If the Department doesn’t maintain a listening to with forty five days after the date the suspension notice was issued, then the suspended license or registration shall be mechanically reinstated and the suspension vacated.(d) The suspended licensee or agent may search a continuance of the listening to date, throughout which era the suspension remains in effect and the license or registration shall not be mechanically reinstated.(e) Subsequently found causes of action by the Department after the issuance of the suspension discover may be filed as a separate discover of violation. The Department just isn’t precluded from submitting a separate action in opposition to the suspended licensee or agent.
If, nonetheless, that amount is not refunded to the purchaser for any cause, the cannabis retailer is liable to pay that quantity to the Department.(c) Any person purchasing hashish topic to tax underneath this Article as to which there was no cost made to her or him of the tax imposed by Section shall make payment of the tax imposed by Section within the type and method supplied by the Department not later than the 20th day of the month following the month of purchase of the hashish. (a) Beginning September 1, 2019, a tax is imposed upon the privilege of cultivating cannabis at the price of 7% of the gross receipts from the first sale of cannabis by a cultivator. The sale of any product that incorporates any quantity of cannabis or any derivative thereof is subject to the tax under this Section on the total promoting worth of the product.
Suspension or revocation of a license. (a) The Department of Financial and Professional Regulation or the Department of Agriculture could suspend or revoke a license for a violation of this Act or a rule adopted in accordance with this Act by the Department of Agriculture and the Department of Financial and Professional Regulation.(b) The Department of Agriculture and the Department of Financial and Professional Regulation could droop or revoke an agent identification card for a violation of this Act or a rule adopted in accordance with this Act. Issuance of licenses. (a) The Department shall problem transporting licenses via a course of offered for on this Article no later than July 1, 2020.(b) The Department shall make the appliance for transporting organization licenses out there on January 7, 2020 and shall receive such functions no later than March 15, 2020. Thereafter, the Department of Agriculture shall make obtainable such applications on each January 7 thereafter or if that date falls on a weekend or holiday, the enterprise day immediately succeeding the weekend or vacation and shall receive such purposes no later than March 15 or the succeeding business day thereafter.
(a) The Department of Agriculture could regulate the production of hashish-infused products by a cultivation heart, a craft grower, an infuser group, or a allotting group and establish guidelines associated to refrigeration, sizzling-holding, and dealing with of hashish-infused products. All cannabis-infused products shall meet the packaging and labeling requirements contained in Section 55-21. If the Department of Public Health finds that a cannabis-infused product poses a well being hazard, it could bring an action for instant injunctive relief to require that motion be taken because the courtroom could deem needed to fulfill the hazard of the cultivation facility or search different relief as supplied by rule. Issuance of license to sure persons prohibited.
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It is the general public policy of this State that no contract entered into by a lawful hashish enterprise institution or its agents on behalf of a hashish business institution, or by those who enable property for use by a hashish enterprise establishment, shall be unenforceable on the basis that cultivating, acquiring, manufacturing, processing, distributing, allotting, transporting, selling, possessing, or utilizing hashish or hemp is prohibited by federal law. Review of administrative choices. All last administrative choices of the Department of Public Health, the Department of Agriculture, the Department of Financial and Professional Regulation, and the Department of State Police are subject to judicial evaluate beneath the Administrative Review Law and the foundations adopted beneath that Law.
Department administration and enforcement. References in the incorporated Sections of the Retailers’ Occupation Tax Act and the Use Tax Act to retailers, to sellers, or to persons engaged within the enterprise of selling tangible private property imply cannabis retailers when used in this Article. References in the included Sections to sales of tangible personal property mean sales of cannabis subject to tax under this Article when used on this Article. Registration of hashish retailers.
  • Cultivation heart background checks.
  • Failure to supply the required materials could also be grounds for denial or discipline.(e) Every individual charged with preparation, acquiring, or maintaining information, logs, stories, or other paperwork in connection with this Act and guidelines and every person in charge, or having custody, of those documents shall, upon request by the Department, make the documents instantly available for inspection and copying by the Department, the Department’s approved consultant, or others approved by legislation to evaluate the documents.
  • Investigations.

The Department shall adopt guidelines concerning the eligibility for a waiver, revocation of a waiver, and requirements and standards for maintenance and accessibility of records located at a central location beneath a waiver offered underneath this Section.(b) Books, data, papers, and documents which might be required by this Article to be saved shall, always through the traditional enterprise hours of the day, be subject to inspection by the Department or its duly approved agents and employees. The books, information, papers, and documents for any period with respect to which the Department is authorized to problem a notice of tax liability shall be preserved until the expiration of that interval. Preparation of hashish-infused products.
Department of Agriculture. The Department of Agriculture shall administer and implement provisions of this Act referring to the oversight and registration of cultivation facilities, craft growers, infuser organizations, and transporting organizations and agents, including the issuance of identification playing cards and establishing limits on potency or serving dimension for cannabis or cannabis products. The Department of Agriculture could droop or revoke the license of, or impose other penalties upon cultivation facilities, craft growers, infuser organizations, transporting organizations, and their principal officers, Agents-in-Charge, and agents for violations of this Act and any guidelines adopted beneath this Act.
Any one that violates this subsection (d) is responsible of a Class A misdemeanor and the particular person’s sentence shall include, but shall not be restricted to, a fine of not less than $500. If a violation of this subsection (d) directly or indirectly results in nice bodily hurt or demise to any individual, the person violating this subsection is guilty of a Class four felony. In this subsection (d), the place the residence or different property has an proprietor and a tenant or lessee, the trier of fact may infer that the residence or different property is occupied only by the tenant or lessee. • The measure would provide a framework for a particular marijuana gross sales tax — a tax rate can not constitutionally be built into the modification and would have to be set by the overall assembly — that calls for funding a Commission on Expungement, Criminal Justice, Community Investment, and Cannabis Industry Equity and Diversity. This is noteworthy as a provision in Ohio’s authentic medical marijuana bill, H.B.
(c) The cultivation heart, craft grower, infuser organization, or allotting organization shall maintain a record of the date of destruction and how much was destroyed. (d) A dispensing group shall destroy all hashish, including hashish-infused merchandise, not bought to purchasers. Documentation of destruction and disposal shall be retained at the dispensing group for a interval of not less than 5 years.
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(a) The Department shall set up and administer the Program in coordination with the Illinois Community College Board. The Department might issue up to eight Program licenses by September 1, 2020.
Nothing in this Section prohibits a registered qualifying affected person under the Compassionate Use of Medical Cannabis Pilot Program Act from purchasing hashish as a purchaser beneath this Act. (a) All college members shall be required to take care of registration as an agent-in-cost and have a legitimate agent identification card prior to teaching or taking part within the licensee’s cannabis curriculum that includes instruction offered within the enclosed, locked facility or amenities.(b) All faculty receiving an agent-in-charge or agent identification card should efficiently move a background examine required by Section 5-20 prior to participating in a licensee’s hashish curriculum that involves instruction offered within the enclosed, locked facility.

The Department, on the time of each month-to-month disbursement to the municipalities, shall put together and certify to the State Comptroller the amount to be transferred into the Tax Compliance and Administration Fund underneath this Section. Within 10 days after receipt by the Comptroller of the disbursement certification to the municipalities and the Tax Compliance and Administration Fund supplied for in this Section to be given to the Comptroller by the Department, the Comptroller shall cause the orders to be drawn for the respective quantities in accordance with the directions contained within the certification.(f) An ordinance or resolution imposing or discontinuing a tax beneath this Section or effecting a change in the rate thereof shall be adopted and a licensed copy thereof filed with the Department on or before the first day of June, whereupon the Department shall proceed to manage and implement this Section as of the first day of September next following the adoption and submitting. Medical hashish.
Community College Cannabis Vocational Pilot Program necessities and prohibitions. (a) Licensees shall not have greater than 50 flowering hashish vegetation at any one time. All different hashish produced by the licensee that was not shipped to a registered laboratory shall be destroyed inside 5 weeks of being harvested.(f) Licensees shall subscribe to the Department of Agriculture’s cannabis plant monitoring system.(g) Licensees shall preserve a weekly stock system.(h) No student participating in the hashish curriculum essential to obtain a Certificate may be within the licensee’s facility unless a college agent-in-cost can also be bodily current in the facility. (i) Licensees shall conduct publish-certificates follow up surveys and record taking part college students’ job placements inside the cannabis enterprise business inside a yr of the scholar’s completion.( empire glassworks avocado hand pipe ) The Illinois Community College Board shall report annually to the Department on the race, ethnicity, and gender of all students collaborating within the hashish curriculum essential to acquire a Certificate, and of those college students who acquire a Certificate. Immunities and presumptions related to the use of cannabis by purchasers.
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(c) The tax imposed underneath this Article shall be along with all different occupation, privilege, or excise taxes imposed by the State of Illinois or by any unit of native government. Petition for rehearing.
Conflict of curiosity. A individual is ineligible to use for, hold, or own monetary or voting interest in any hashish enterprise license underneath this Act if, inside a 2-12 months period from the efficient date of this Act, the person or his or her spouse or immediately family my bud vase rachel water pipe member was a member of the General Assembly or a State employee at an agency that regulates hashish business establishment license holders who participated personally and considerably in the award of licenses under this Act. A person who violates this Section shall be responsible beneath subsection (b) of Section 50-5 of the State Officials and Employees Ethics Act.
The consent order shall be final upon signature of the Secretary. Temporary suspension. (a) The Secretary of Financial and Professional Regulation could briefly suspend a allotting group license or an agent registration without a hearing if the Secretary finds that public safety or welfare requires emergency action. The Secretary shall trigger the temporary suspension by issuing a suspension notice in reference to the institution of proceedings for a listening to.(b) If the Secretary briefly suspends a license or agent registration without a hearing, the licensee or agent is entitled to a hearing within 45 days after the suspension notice has been issued.
If a violation is found, judgment shall be entered confiscating the property and forfeiting it to the State and ordering its delivery to the Department. In addition, the court docket may tax and assess the costs of the proceedings.(b) When any cannabis has been declared forfeited to the State by the Department, as supplied in Section and this Section, and when all proceedings for the judicial evaluate of the Department’s choice have terminated, the Department shall, to the extent that its decision is sustained on evaluation, destroy or preserve and use such hashish in an undercover capability.(c) The Department may, earlier than any destruction of cannabis, permit the true holder of trademark rights within the cannabis to inspect such hashish so as to help the Department in any investigation regarding such hashish. Collection of tax.
The Department could decide the selling worth of the hashish when the seller and purchaser are affiliated persons, when the sale and buy of cannabis just isn’t an arm’s size transaction, or when hashish is transferred by a craft grower to the craft grower’s dishing out organization or infuser or processing organization and a value just isn’t established for the hashish. The worth determined by the Department shall be commensurate with the actual value acquired for products of like quality, character, and use within the space.
Transporting group background checks. (a) Through the Department of State Police, the Department of Agriculture shall conduct a background examine of the prospective principal officers, board members, and brokers of a transporter making use of for a license or identification card underneath this Act. In order to carry out this provision, each transporter organization’s potential principal officer, board member, or agent shall submit a full set of fingerprints to the Department of State Police for the aim of acquiring a State and federal criminal data check.


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In order to hold out this provision, every cultivation heart prospective principal officer, board member, or agent shall submit a full set of fingerprints to the Department of State Police for the aim of acquiring a State and federal criminal records verify. These fingerprints shall be checked towards the fingerprint data now and hereafter, to the extent allowed by legislation, filed within the Department of State Police and Federal Bureau of Investigation legal history records databases. The Department of State Police shall furnish, following constructive identification, all conviction data to the Department of Agriculture.(b) When applying for the initial license or identification card, the background checks for all potential principal officers, board members, and brokers shall be completed earlier than submitting the appliance to the licensing or issuing company.
If there are no sales of cannabis of like quality, character, and use in the identical area, then the Department shall set up an inexpensive worth primarily based on sales of merchandise of like high quality, character, and use in other areas of the State, taking into consideration any other relevant factors.(b) The Cannabis Cultivation Privilege Tax imposed under this Article is solely the responsibility of the cultivator who makes the primary sale and isn’t the responsibility of a subsequent purchaser, a dispensing group, or an infuser. Persons subject to the tax imposed under this Article may, however, reimburse themselves for his or her tax legal responsibility hereunder by individually stating reimbursement for his or her tax legal responsibility as an additional cost.
The Department of State Police shall furnish, following optimistic identification, all conviction data to the Department of Agriculture.(b) When applying for the initial license or identification card, the background checks for all prospective principal officers, board members, and agents shall be accomplished earlier than submitting the appliance to the Department of Agriculture. Infuser organization background checks. (a) Through the Department of State Police, the Department of Agriculture shall conduct a background check of the possible principal officers, board members, and brokers of an infuser applying for a license or identification card underneath this Act.
Investigations. Failure to offer the required material could also be grounds for denial or self-discipline.(e) Every individual charged with preparation, acquiring, or preserving information, logs, stories, or different documents in connection with this Act and guidelines and every individual in cost, or having custody, of those paperwork shall, upon request by the Department, make the paperwork immediately available for inspection and copying by the Department, the Department’s licensed representative, or others authorized by regulation to evaluation the documents. Cultivation center background checks. (a) Through the Department of State Police, the Department of Agriculture shall conduct a background examine of the prospective principal officers, board members, and brokers of a cultivation center applying for a license or identification card under this Act. The Department of State Police shall charge a fee set by rule for conducting the felony history report examine, which shall be deposited into the State Police Services Fund and shall not exceed the precise value of the report check.
Recordkeeping; books and data. (a) Every retailer of cannabis, whether or not or not the retailer has obtained a certificate of registration beneath Section sixty five-20, shall maintain full and accurate records of hashish held, bought, offered, or in any other case disposed of, and shall preserve and maintain all invoices, bills of lading, gross sales data, and copies of bills of sale, returns, and other pertinent papers and documents regarding the acquisition, sale, or disposition of hashish. Such data need not be maintained on the licensed premises however must be maintained within the State of Illinois. However, all unique invoices or copies thereof overlaying purchases of cannabis must be retained on the licensed premises for a period of 90 days after such buy, unless the Department has granted a waiver in response to a written request in instances the place records are stored at a central enterprise location inside the State of Illinois.


At the conclusion of the listening to, the hearing officer shall current to the Secretary a written report of his or her findings of fact, conclusions of legislation, and proposals.(b) At the conclusion of the hearing, a copy of the hearing officer’s report shall be served upon the applicant or licensee by the Department, either personally or as offered in this Act for the service of a discover of listening to. Within 20 calendar days after service, the applicant or licensee may present to the Department a movement in writing for rehearing, which shall specify the actual grounds for rehearing.
In addition, no certificates of registration shall be issued beneath this Article unless the applicant is licensed beneath this Act. Registration of cultivators. Every cultivator and craft grower subject to the tax underneath this Article shall apply to the Department of Revenue for a certificate of registration under this Article. Administration.
Within 20 days after the service of any order or determination of the Department of Public Health, the Department of Agriculture, the Department of Financial and Professional Regulation, or the Department of State Police upon any party to the continuing, the celebration might apply for a rehearing in respect to any issues decided by them under this Act, except for choices made underneath the Cannabis Cultivation Privilege Tax Law, the Cannabis Purchaser Excise Tax Law, the County Cannabis Retailers’ Occupation Tax Law, and the Municipal Cannabis Retailers’ Occupation Tax Law, which shall be governed by the provisions of those Laws. If a rehearing is granted, an company shall maintain silicone jars 2 pack the rehearing and render a choice within 30 days from the filing of the applying for rehearing with the agency. The time for holding such rehearing and rendering a choice could also be prolonged for a period to not exceed 30 days, for good trigger shown, and by notice in writing to all events of curiosity. If an company fails to behave on the appliance for rehearing within 30 days, or the date the time for rendering a choice was extended for good cause proven, the order or determination of the agency is ultimate.
Closure of a dispensary. (a) If a dispensing organization decides not to renew its license or decides to shut its enterprise, it shall promptly notify the Department not lower than three months before the efficient date of the time limit or as in any other case licensed by the Department.(b) The allotting organization shall work with the Department to develop a closure plan that addresses, at a minimal, the switch of business data, switch of cannabis merchandise, and anything the Department finds needed. Department of Financial and Professional Regulation. The Department of Financial and Professional Regulation shall implement the provisions of this Act regarding the oversight and registration of dishing out organizations and brokers, including the issuance of identification playing cards for dispensing group agents. The Department of Financial and Professional Regulation could suspend or revoke the license of, or impose other penalties upon, dispensing organizations for violations of this Act and any guidelines adopted underneath this Act.
The term “administrative determination” is defined as in Section of the Code of Civil Procedure. Maintenance of inventory. All allotting organizations licensed to serve both registered qualifying sufferers and caregivers and purchasers are required to report which hashish and hashish-infused products are purchased for sale under the Compassionate Use of Medical Cannabis Pilot Program Act, and which cannabis and hashish-infused merchandise are purchased beneath this Act.
(a) The General Assembly finds that the medical cannabis business, established in 2014 by way of the Compassionate Use of Medical Cannabis Pilot Program Act, has shown that extra efforts are needed to scale back limitations to possession. Through that program, 55 licenses for dishing out organizations and 20 licenses for cultivation centers have been issued. Those licenses are held by solely a small variety of companies, the ownership of which does not sufficiently meet the General Assembly’s interest in enterprise possession that displays the population of the State of Illinois and that demonstrates the need to cut back limitations to entry for individuals and communities most adversely impacted by the enforcement of cannabis-related legal guidelines.
Hearing; movement for rehearing. (a) The hearing officer shall hear evidence in support of the formal expenses and proof produced by the licensee.
Search warrant; issuance and return; course of; confiscation of cannabis; forfeitures. Upon the execution of the search warrant, the peace officer, or officer or worker of the Department, executing the search warrant shall make due return of the warrant to the court docket issuing the warrant, along with a listing of the property taken beneath the warrant. The court docket should then problem process against the proprietor of the property if the proprietor is known; otherwise, course of should be issued in opposition to the particular person in whose possession the property is found, if that person is understood. In case of incapability to serve process upon the owner or the individual in possession of the property at the time of its seizure, notice of the proceedings before the court docket have to be given in the same manner as required by the regulation governing cases of attachment. Upon the return of the method duly served or upon the posting or publishing of notice made, as applicable, the court docket or jury, if a jury is demanded, shall proceed to determine whether or not the property so seized was held or possessed in violation of this Article or a rule of the Department for the administration and enforcement of this Article.
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