(A) A tax is imposed upon all persons and businesses engaged in the business of selling cannabis, other than cannabis purchased under the Compassionate Use of Medical Cannabis Program Act, ILCS Chapter 410, Act 130, at retail in the village at the rate of 3% of the gross receipts from these sales made in the course of that business.
(B) The imposition of this tax is in accordance with the provisions of § 8-11-23 of the Illinois Municipal Code (ILCS Chapter 65, Act 5, § 8-11-23).
(C) The tax imposed by this section shall be remitted by such retailer to the Illinois Department of Revenue. 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 of Revenue, shall constitute a debt owed by the retailer to the State of Illinois. Retailers may reimburse themselves for their sellers’ 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.
(D) The taxes hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Illinois Department of Revenue. The Illinois Department of Revenue shall have full power to administer and enforce the provisions of this section.
(E) This section shall take effect for all sales on or after January 1, 2020. Copies of Ordinance 2019-32 shall be certified and sent to the Illinois Department of Revenue prior to September 30, 2019.
(Ord. 2019-32, passed 9-18-19)