§ 36.130 TAX IMPOSED.
   (A)   A tax is hereby imposed in accordance with the provisions of 65 ILCS 5/8-11-22 of the Illinois Municipal Code upon all persons engaged in the business of selling cannabis at retail in the city at a rate of 3% of the gross receipts from the sales made in the course of that business.
   (B)   This tax does not apply to cannabis purchased under the Compassionate Use of Medical Cannabis Pilot Program Act.
   (C)   This tax is in addition to all other taxes and fees imposed by the City of Markham and State of Illinois.
(Ord. 19-O-2239, passed 9-27-2019)