§ 99.40  TAX IMPOSED.
   A tax is hereby imposed upon all persons engaged in the business of selling cannabis at retail at the rate of 3% of the gross receipts from such sales made in the course of such business which this subchapter is in effect. This Municipal Cannabis Retailers’ Occupation Tax shall not be applicable to the sales of cannabis purchased under the Compassionate Use of Medical Cannabis Program Act. The imposition of this tax is in accordance with and subject to the provisions of Section 8-11-22 of the Illinois Municipal Code (ILCS Ch. 65, Act 5, § 8-11-23). Persons subject to any tax imposed under this subchapter may reimburse themselves for their tax liability hereunder by separately stating this tax as an additional charge, which charge may be stated in combination, in a single amount, with any state tax that such sellers are required to collect.
(Ord. 2019-O-19, passed 10-15-19)