§ 900.01 TAX IMPOSED.
   A tax is hereby imposed in accordance with the Municipal Cannabis Retailers’ Occupation Tax Law (ILCS Ch. 65, Act 5, § 8-11-22), upon all persons engaged in the business of selling cannabis, other than cannabis purchased under the Compassionate Use of Medical Cannabis Program Act, at retail in the corporate limits of the city at the rate of 3% of the gross receipts from these sales made in the course of that business.
(Ord. 19-27, passed 11-26-2019)