§ 45.127 POWERS CONFERRED AS ADDITIONAL AND SUPPLEMENTAL LIMITATIONS IMPOSED; EFFECT.

   The powers conferred by this subchapter are in addition and supplemental to, and the limitations imposed by this subchapter shall not affect, the powers conferred by any law or any other ordinance. Projects may be acquired, purchased, constructed, reconstructed, improved, bettered, equipped, extended and financed, and bonds may be issued under this subchapter for the purposes, not withstanding that any law or any other ordinance may provide for the acquisition, purchase, construction, reconstruction, improvement, equipping, betterment, extension and financing of a like project, or the issuance of bonds for the like purposes, and without regard to the requirements, restrictions, limitations or other provisions contained in any law or any other ordinance.

(1980 Code, § 13.1413)

§ 45.128 SEVERABILITY CLAUSE.

   The provisions of this subchapter are severable and if any of its provisions or any sentence, clause or paragraph shall be held unconstitutional by any court of competent jurisdiction, the decision of the court shall not affect or impair any of the remaining provisions.

(1980 Code, § 13.1414)

§ 45.129 SERVICE FEE TO CITY.

   Except as hereinafter provided, the city shall be entitled to a service fee at the rate of 1% of the total amount of bonds authorized to be issued by a bond ordinance adopted and approved hereunder. Where an organization exempt from taxation under § 501(c)(3) of the Internal Revenue Code of 1954 is the party obligated under a lease or other agreement to provide receipts and revenues to the city for payment of the principal, interest and other costs of the bonds, then no service fee shall be imposed in connection with the issuance of the bonds. Any service fee to which the city is entitled shall be paid to the City Treasurer within 30 days after adoption and approval of the applicable bond ordinance.

(1980 Code, § 13.1415)

MUNICIPAL CANNABIS RETAILERS’ OCCUPATION TAX

§ 45.150 TA X IMPOSED; RATE.

   (A)   A tax is hereby imposed upon all persons engaged in the business of selling cannabis, other than cannabis purchased under the Compassionate Use of Medical Cannabis Pilot Program Act, at retail in the city 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 ILCS Ch. 65, Act 5, § 8-11-23).

(Ord. 9389, passed 9-16-2019)

§ 45.151 CO LLECTION OF TAX BY RETAILERS.

   (A)   The tax imposed by this subchapter shall be remitted by the retailer to the Illinois Department of Revenue (“Department”). Any tax required to be collected pursuant to or as authorized by this subchapter and any such tax collected by the retailer and required to be remitted to the Department shall constitute a debt owed by the retailer to the state. Retailers may reimburse themselves for their seller’s 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.

   (B)   The taxes hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Department. The Department shall have full power to administer and enforce the provisions of this subchapter.

(Ord. 9389, passed 9-16-2019)