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 Illinois Compassionate Use of Medical Cannabis Pilot Program Act, 410 ILCS 130/1, et seq., at the rate of three percent (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.
C. The tax imposed by this Section and all civil penalties that may be assessed as an incident thereto, shall be remitted to, collected by and enforced by the Illinois Department of Revenue in accordance with the provisions of Section 8-11-23 of the Illinois Municipal Code (65 ILCS 5/8-11-23), as amended. The Illinois Department of Revenue shall have full power to administer and enforce the provisions of this Section.
D. The failure to timely collect or remit all taxes due pursuant to this Section is a violation of this Code, and may be subject to the penalties hereunder. (Ord. 20-1967, 3-10-2020)