(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 Pilot Program Act, at retail locations in the county on the gross receipts from these sales at the following rates:
      (1)   3.75% of the gross receipts from these sales made in the course of that business in unincorporated areas of Lake County; and
      (2)   3.00% of the gross receipts of sales made in a municipality located in Lake County; and
   (B)   The imposition of this tax is in accordance with the provisions of the County Cannabis Retailers' Occupation Tax Law (55 ILCS 5/5-1006.8) (the "Act").
(Ord. 19-1525, passed 10-8-2019)