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A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property, other than an item of tangible personal property titled or registered with an agency of this state's government, at retail in the village at the rate of one and one-fourth percent (1.25%) of the gross receipts from such sales made in the course of such business; and a tax is hereby imposed upon all persons engaged in the village in the business of making sales of service at the rate of one and one-fourth percent (1.25%) of the selling price of all tangible personal property transferred by such servicemen either in the form of tangible personal property or in the form of real estate as an incident to a sale of service. (Ord. 2009-39, 4-16-2009; amd. Ord. 2015-93, 12-17-2015)
Such home rule municipal retailers' and service occupation taxes shall not be applicable to the sales of food for human consumption which is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks, and food which has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics. (Ord. 2009-39, 4-16-2009)
A. Definitions: For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CANNABIS: | Marijuana, hashish, and other substances that are identified as including any parts of the plant Cannabis sativa and including derivatives or subspecies, such as indica, of all strains of cannabis, whether growing or not; the seeds thereof, the resin extracted from any part of the plant; and any compound, manufacture, salt, derivative, mixture, or preparation of the plant, its seeds, or resin, including tetrahydrocannabinol (THC) and all other naturally produced cannabinol derivatives, whether produced directly or indirectly by extraction; however, "cannabis" does not include the mature stalks of the plant, fiber produced from the stalks, oil or cake made from the seeds of the plant, any other compound, manufacture, salt, derivative, mixture, or preparation of the mature stalks (except the resin extracted from it), fiber, oil or cake, or the sterilized seed of the plant that is incapable of germination. "Cannabis" does not include industrial hemp as defined and authorized under the Industrial Hemp Act. "Cannabis" also means concentrate and cannabis-infused products. |
GROSS RECEIPTS: | The total amount of consideration received by persons engaged in the business of selling cannabis from the sale of cannabis, other than cannabis purchased under the Compassionate Use of Medical Cannabis Program Act, at retail in the Village. |
PERSON: | A natural individual, firm, partnership, association, joint stock company, joint venture, public or private corporation, limited liability company, or a receiver, executor, trustee, guardian, or other representative appointed by order of any court. |
B. Tax Imposed; Rate: 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 at the rate of three percent (3%) of the gross receipts from these sales made in the course of that business.
C. Collection Of Tax: The tax imposed by subsection B shall be remitted by 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 to the Illinois Department of Revenue. Any tax required to be collected pursuant to or as authorized by subsection B and any such tax collected by a 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. 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. The Illinois Department of Revenue shall have full power to administer and enforce the tax imposed by subsection B.
D. Reimbursement: 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 may reimburse themselves for their seller's tax liability for the tax imposed by subsection B 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 the sellers are required to collect. (Ord. 2022-22, 3-3-2022, eff. 4-1-2022)
A tax is hereby imposed, in accordance with the provisions of section 8-11-6 of the Illinois municipal code, upon the privilege of using in the village any item of tangible personal property which is purchased at retail from a retailer, and which is titled or registered with an agency of Illinois government. The tax shall be at a rate of one percent (1%) of the selling price of such tangible property with "selling price" to have the meaning as defined in the use tax act, approved July 14, 1955. (Ord. 2007-110, 12-6-2007, eff. 1-1-2008; amd. 2011 Code)
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