§ 36.130 TAX IMPOSED.
   (A) Beginning July 1, 2020, a tax is hereby imposed upon all persons engaged in the business of selling cannabis at retail in the Village, other than cannabis purchased under the Illinois Compassionate Use of Medical Cannabis Program Act, 410 ILCS 130/1 et seq., at the rate of 3% of the gross receipts from such sales made in the course of that business. Retailers may reimburse themselves for their tax liability hereunder by separately stating the tax as an
additional charge, which charge may be stated in combination, in a single amount, with any state tax that retailers are required to collect.
   (B)   The imposition of the tax imposed by this Section is in accordance with the provisions of Section 8-11-23 of the Illinois Municipal Code (65 ILCS 5/8-11-23), as amended, and is in addition to any and all other taxes and charges.
(Ord. CO-2019-37, passed 12-17-2019)