4.25.010: TAX IMPOSED:
   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 City of Elgin at the rate of three (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 Section 8-11-23, of the Illinois Municipal Code (65 ILCS 5/8-11-23), as amended, and is in addition to any and all other taxes and charges. (Ord. G64-19, 2019)