3-22-1: TAX IMPOSED:
A tax is hereby imposed, in accordance with the Municipal Cannabis Retailers’ Occupation Tax Law, 65 Illinois Compiled Statutes 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 Village at the rate of three percent (3%) of the gross receipts from these sales made in the course of that business. (Ord. 2019-29, 12-2-2019)