If you are a taxpayer who sells cannabis in the state of Illinois, the surcharge is "imposed on all taxpayers on income arising from the sale or exchange of capital assets, depreciable business property, real property used in the trade or business, and Section 197 intangibles of an organization registrant under the Compassionate Use of Medical Cannabis Pilot Program Act" 

http://www.illinois.gov/gov/mcpp/Documents/DOR%20-%20Income%20Tax.pdf

If you are not in the state of Illinois, please provide more information for assistance.