A tax is hereby imposed upon all persons engaged in the business of selling cannabis at retail in the Village at the rate of 3% of the gross receipts from sales made in the course of this business. This Municipal Cannabis Retailers' Occupation Tax shall not be applicable to the sales of cannabis purchased under the Compassionate Use of Medical Cannabis Program Act. The imposition of this tax is in accordance with and subject to the provisions of Section 8-11-23 of the Illinois Municipal Code (ILCS Ch. 65, Act 5, § 8-11-23). (Ord. 21-11-2218, passed 11-8-2021)