Any cannabis retailer within the Village shall have the duty to collect the municipal cannabis retailer’s occupation tax imposed pursuant to this article and remit it to the Illinois Department of Revenue. Any remittance by a cannabis retailer required by this article shall be done in accordance with the rules and forms promulgated by the Illinois Department of Revenue. Any tax required to be collected pursuant to or as authorized by this article shall constitute a debt owed by the retailer to the State of Illinois. (Ord. 0-19-30, 9-16-2019)