A. The tax imposed by this section shall be remitted by such retailer to the Illinois Department of Revenue (Department). Any tax required to be collected pursuant to or as authorized by this section and any such tax collected by such retailer and required to be remitted to the Department shall constitute a debt owed by the retailer to the State. Retailers may reimburse themselves for their seller’s tax liability hereunder by separately stating that tax as an additional charge, which charge may be stated in combination, in a single amount, with any State tax that sellers are required to collect.
B. The taxes hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Department. The Department shall have full power to administer and enforce the provisions of this section 2-3-8.
C. Effective Date: The tax provided for herein shall take effect for all retail cannabis sales with point of retail sale within the Village of Green Oaks from and after January 1, 2022.
D. Filing With Illinois Department Of Revenue: Upon its passage, approval and publication in pamphlet form as provided by law, two (2) duly certified copies of Ordinance 2021-O-16 shall be sent to:
Local Tax Allocation Division (3-500)
Illinois Department of Revenue
101 W. Jefferson
Springfield, Illinois 62702
(Ord. 2021-O-16, 10-27-2021)