§ 5-16-1 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 Program Act, at retail in the Village of Carol Stream at the rate of 3% of the gross receipts from such cannabis sales made in the course of that business. The tax levied in this section shall be paid in addition to any and all other taxes and charges.
   (B)   The imposition of this tax is in accordance with and subject to the provisions of § 8-11-23 of the Illinois Municipal Code (65 ILCS 5/8-11-23) in force now or as hereafter amended.
(Ord. 2023-02-05, passed 2-6-2023)