(A) Whenever used herein, unless the context requires otherwise, the words, terms and phrases used herein shall have the meaning ascribed to them in the Illinois Cannabis Regulation and Tax Act, ILCS Chapter 410, Act 705, §§ 1 et seq., as amended.
(B) If the village permits the retail sale of cannabis in the village, a tax is hereby imposed upon all persons engaged in the business of selling cannabis, other than cannabis purchased under the Illinois Compassionate Use of Medical Cannabis Program Act, ILCS Chapter 410, Act 130, §§ 1 et seq., at retail in the village at the rate of 3% of the gross receipts from these sales made in the course of that business. Retailers may reimburse themselves for their tax liability hereunder by separately stating the tax as an additional charge, which charge may be stated in combination, in a single amount, with any State tax that retailers are required to collect. The imposition of this tax is in accordance with the provisions of Section 8-11-23 of the Illinois Municipal Code, ILCS Chapter 65, Act 5, § 8-11-23, as amended, which is incorporated as though fully set forth herein. The tax levied herein is in addition to any and all other taxes and charges.
(C) The tax hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be remitted to, collected by and enforced by the Department of Revenue of the State of Illinois in accordance with the provisions of Section 8-11-23 of the Illinois Municipal Code, ILCS Chapter 65, Act 5, § 8-11-23, as amended. The Department of Revenue of the State of Illinois shall have full power to administer and enforce the provisions of this section. The failure to timely collect or remit all taxes due hereunder is a violation of the Village of East Dundee Village Code, and may be subject to the penalties hereunder.
(Ord. 19-29, passed 9-16-2019; Am. Ord. 20-01, passed 1-13-2020)