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ORDINANCE NO. 3908
AN ORDINANCE ADDING SECTION 3-2-7 TO CHAPTER 2 OF TITLE 3 OF THE TAYLORVILLE CITY CODE
(re: Imposing a Municipal Cannabis Retailers’ Occupation Tax)
ADOPTED BY THE CITY COUNCIL OF THE CITY OF TAYLORVILLE THIS 19TH DAY OF AUGUST 2019.
PUBLISHED IN PAMPHLET FORM BY AUTHORITY OF THE CITY COUNCIL OF THE CITY OF TAYLORVILLE, CHRISTIAN COUNTY, ILLINOIS THIS 20TH DAY OF AUGUST 2019.
CITY OF TAYLORVILLE
WHEREAS, the City of Taylorville has the authority to adopt Ordinances and to promulgate rules and regulations that protect the public health, safety and welfare of its citizens; and
WHEREAS, this Ordinance is adopted pursuant to the provisions of the Illinois Municipal Cannabis Retailers’ Occupation Tax Law, 65 ILCS 5/11-8-22 et seq. (Act); and WHEREAS, this Ordinance is intended to impose the tax authorized by the Act providing for a municipal cannabis retailers’ occupation tax which will be collected by the Illinois Department of Revenue;
WHEREAS, it is in the best interests of the citizens of Taylorville to impose a municipal cannabis retailer’s occupation tax.
NOW, THEREFORE, BEIT ORDAINED BYTHE MAYOR AND CITY COUNCIL OF THE CITY OF TAYLORVILLE, CHRISTIAN COUNTY, ILLINOIS, AS FOLLOWS:
Section 1. The facts and statements contained in the preamble to this Ordinance
are found to be true and correct and are hereby adopted as part of this Ordinance.
Section 2. A new Section 3-2-7 is hereby added to Chapter 2 of Title 3 of the
Taylorville City Code which new Section 3-2-7 shall read as follows:
3-2-7: Municipal Cannabis Retailers’ Occupation Tax.
A tax is hereby imposed upon all persons engaged in the business of selling cannabis, other than cannabis purchased under the CompassionateUseofMedicalCannabisPilotProgramAct,atretail intheCityattherateofthreepercent(3%)ofthegrossreceipts from these sales made in the course of thatbusiness.
The imposition of this tax is in accordance with the provisions of Sections8-11-22,oftheIllinoisMunicipalCode(65ILCS5/8-11-22).
Collection of tax byretailers.
The tax imposed by this Ordinance shall be remitted by suchretailer to the Illinois Department of Revenue (“Department”). Any tax required to be collected pursuant to or as authorized by this Ordinance and any such tax collected by such retailer and required to be remitted to the Department shall constitute a debt owed bythe 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 tocollect.
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 thisarticle.
Section 3. That this Ordinance shall, upon approval from the IllinoisDepartment ofRevenue,beeffective,withrespecttogrosschargesbilledbycannabisretailerssubject to this Ordinance, on or after January 1,2020.
Section 4. If any provision of this Ordinance, or the application of any provision of this Ordinance, is held unconstitutional or otherwise invalid, such occurrence shall not affect other provisions of this Ordinance, or their application, that can be given effect without the unconstitutional or invalid provision of its application. Each unconstitutional or invalid provisions, or application of such provision, is severable, unless otherwise provided by this Ordinance.
Section5. TheCityClerkbeandisherebyauthorizedanddirectedtopublish this Ordinance in pamphlet form as provided by law.
Section6. Allordinancesorpartsofordinancesinconflictherein,arehereby repealed,provided,however,thatnothinghereincontainedshallaffectanyrights,action, or causes of action, which have accrued to the City of Taylorville, prior to the effective date of thisOrdinance.
Section7. ThisOrdinanceshallbeinfullforceandeffectfromandafterits passageandapprovalandpublicationasrequiredbylaw,provided,however,thatthe tax provided for herein shall take effect for all sales on or after the first day of January 2020. CopiesofthisOrdinanceshallbecertifiedandsenttotheIllinoisDepartmentofRevenue prior to September 30,2019.
ON MOTION DULY MADE AND SECONDED and pursuant to roll call vote, the Ordinance was passed, approved and adopted this 19th day of August 2019.
Attest: Bruce Barry, Mayor
Julie Lilly, City Clerk (Municipal Seal)
Ayes: Aldermen Bryant, Budd, Dorchinecz, Lanzotti, Olive, and Skultety
Nays: None Abstain: Alderman Burtle
Absent: Alderman Driskell
FILED IN THE OFFICE OF THE CITY CLERK, CITY OF TAYLORVILLE, ILLINOIS, ON THE 20th DAY OF AUGUST 2019.
PUBLISHED IN PAMPHLET FORM ON AUGUST 20, 2019.
STATE OF ILLINOIS )
COUNTY OF CHRISTIAN )
I, Julie Lilly, certify that I am the duly elected and acting City Clerk of the City of Taylorville, Christian County, Illinois.
I further certify that on August 19, 2019, the Taylorville City Council passed approved Ordinance No. 3908 , entitled, “AN ORDINANCE ADDING SECTION 3-2-7 TOCHAPTER2OFTITLE3OFTHETAYLORVILLECITYCODE(re:Imposinga
Municipal Cannabis Retailers’ Occupation Tax)” which provided by its terms that it should be published in pamphlet form.
The pamphlet form of Ordinance No. 3908 , including the Ordinance and a cover sheet thereof was prepared, and a copy of such Ordinance was posted in the City Hall, commencing on August 20, 2019, and continuing for at least ten days thereafter. Copies of such Ordinance were also available for public inspection upon request in the Office of the City Clerk.
Dated at Taylorville, Illinois, this 2nd day of September 2019.
Julie Lilly, City Clerk