(A) The tax imposed by this article shall be remitted by retailers in the business of selling cannabis (retailers) to the Illinois Department of Revenue (Department). Any tax required to be collected pursuant to or as authorized by this article and any such tax collected by such retailer and required to be remitted to the Illinois Department of Revenue shall constitute a debt owed by the retailer to the State of Illinois. Retailers may reimburse themselves for their seller’s tax liability hereunder by separately stating that tax as an additional charge, which charge may be stated in combination, in a single amount, with any state tax that sellers are required to collect.
(B) The taxes hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Illinois Department of Revenue in accordance with the provisions of § 8-11-23 of the Illinois Municipal Code (65 ILCS 5/8-11-23). The Illinois Department of Revenue shall have full power to administer and enforce the provisions of this article.
(C) The failure of a retailer to timely collect or remit all taxes due pursuant to this article is a violation of the Carol Stream Code of Ordinances and may be subject to those penalties imposed by the Illinois’ Department of Revenue applicable under the Illinois Municipal Cannabis Retailers Occupation Tax Law.
(D) The record requirements and audit procedures shall be as provided in and authorized by the Retailers Occupation Tax Act (35 ILCS 120/7 and implemented by the Illinois Department of Revenue.
(Ord. 2023-02-05, passed 2-6-2023)