896.01 TAX IMPOSED; RATE.
   (a)    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 Compassionate Use of Medical Cannabis Pilot Program Act, 410 ILCS 130/1 et seq., 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 (65 ILCS 5/8-11-23) and is in addition to any and all other taxes and charges imposed.
(Ord. 1759. Passed 9-13-21.)