(A) Recitals. The facts and statements contained in the preamble to this section are found to be true and correct and are hereby adopted as part of this section.
(B) Adoption of tax.
(1) Tax 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, being 410 ILCS 130/1 et seq., at retail in the village 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 § 8-11-22 of the Illinois Municipal Code (65 ILCS 5/8-11-23).
(2) Collection of tax by retailers.
(a) 1. The tax imposed by this section shall be remitted by such retailer to the State Department of Revenue (Department). Any tax required to be collected pursuant 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.
2. 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 division (B)(2).
(Ord. 19-09-05, passed 9-10-2019)