(A) A tax is hereby imposed in accordance with the provisions of the Illinois Municipal Code upon all persons engaged in the business of selling cannabis at retail in the village, at the rate of three percent 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 Program Act.
(C) This tax is in addition to all other taxes and fees imposed by the Village of Matteson and State of Illinois.
(Ord. 4399, passed 10-21-2019)