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 anywhere within the corporate boundaries of the Village. The tax hereby imposed shall be at the rate of three percent (3%) of the gross receipts of any and all retail sales of cannabis made while this Ordinance is in effect.
The Municipal Cannabis Retailer's Occupation Tax imposed hereby, along with any and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Department of Revenue of the State of Illinois. The Department of Revenue shall have full power to administer and enforce the provisions of this Ordinance on behalf of the Village. (Ord. O-4-20-1, 5-4-2020)