7-14-1: TAX IMPOSED; RATE:
   A.   A tax is hereby imposed upon all persons engaged in the business of selling cannabis, other than cannabis purchased under the Compassionate Use of Medical Cannabis Pilot Program Act as amended, at retail in the city at the rate of three percent (3%) of the gross receipts from these sales made in the course of that business.
   B.   The imposition of this tax is in accordance with the provisions of Sections 8-11-23, of the Illinois Municipal Code (65 ILCS 5/8-11-23). (Ord. 2019-31; Ord. 2021-02)