(A) Tax imposed; rate. 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) at a rate of 3% of the gross receipts from those sales made in the course of that business. The tax imposed hereby shall be paid in addition to any and all other taxes and charges imposed by law or ordinance.
(B) Authority. The tax imposed in this section is imposed pursuant to the Illinois Municipal Cannabis Retailers’ Occupation Tax Law, ILCS Ch. 65, Act 5, §§ 8-11-22 et seq. (the “Act”).
(C) Collection of tax by retailers. The tax imposed by this section shall be remitted by such retailer to the Illinois Department of Revenue (the “Department”). Any tax required to be collected to or as authorized by this section and any such tax collected by such retailer and required to be remitted to the Department shall constitute a debt owed by the retailer to the State of Illinois. The Department shall collect all taxes imposed by this section and all civil penalties that may be assessed incident thereto, and the Department shall have full power to administer and enforce the provisions of this section.
(Ord. 19-1593, passed 9-18-19)