A. Tax Imposed: A tax is hereby imposed upon all persons engaged in the business of selling cannabis at retail at the rate of three percent (3%) of the gross receipts from such sales made in the course of such business while this section 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 (65 ILCS 5/8-11-22). Persons subject to any tax imposed under this section 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.
B. Collection Of Tax: The tax hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Department of Revenue of the State of Illinois. The Department of Revenue shall have full power to administer and enforce this section; to collect all taxes and penalties due hereunder; to dispose of taxes and penalties so collected in the manner provided by law; and to determine all rights to credit memoranda arising on account of the erroneous payment of tax or penalty under this section. (Ord. 2019-45, 9-17-2019, eff. 1-1-2020; amd. Ord. 2020-13, 3-18-2020)