[Added 9-9-2021 by Ord. No. 2021-3556[1]]
[1]
Editor's Note: This ordinance was originally added to the Code as Art. 23, but as it was inadvertently omitted from the Code until after the adoption of Art. 23, above, it was renumbered as Art. 24.
As used in this article, the following words or terms shall have the following meanings:
CANNABIS
Marijuana, hashish, and other substances that are identified as including any parts of the plant Cannabis sativa and including derivatives or subspecies, such as indica, of all strains of cannabis, whether growing or not; the seeds thereof, the resin extracted from any part of the plant; and any compound, manufacture, salt, derivative, mixture, or preparation of the plant, its seeds, or resin, including tetrahydrocannabinol (THC) and all other naturally produced cannabinol derivatives, whether produced directly or indirectly by extraction; however, "cannabis" does not include the mature stalks of the plant, fiber produced from the stalks, oil or cake made from the seeds of the plant, any other compound, manufacture, salt, derivative, mixture, or preparation of the mature stalks (except the resin extracted from it), fiber, oil or cake, or the sterilized seed of the plant that is incapable of germination. "Cannabis" does not include industrial hemp as defined and authorized under the Industrial Hemp Act.[1]"Cannabis" also means concentrate and cannabis-infused products.
CANNABIS RETAILER
All persons or businesses engaged in selling cannabis at retail including adult use cannabis dispensaries and other such retailers that may be permitted to sell cannabis at retail pursuant to state law and local ordinance.
[1]
Editor's Note: See 505 ILCS 89/1 et seq.
Pursuant to Section 8-11-23 of the Illinois Municipal Code, 65 ILCS 5/8-11-23, a tax is hereby imposed upon all cannabis retailers that sell cannabis in the Village at the rate of 3% of the gross receipts from sales made in the course of business other than those sales made under the Compassionate Use of Medical Cannabis Pilot Program Act.[1] Such tax will be in addition to any and all other surcharges or taxes which may be legally imposed by the Village or any other taxing authority, including federal, state, county, and regional public bodies.
[1]
Editor's Note: See 410 ILCS 130/1 et seq.
Any cannabis retailer within the Village has the duty to collect the municipal cannabis retailer's occupation tax imposed pursuant to this article and remit it to the Illinois Department of Revenue. Any remittance by a cannabis retailer required by this article must be done in accordance with the rules and forms promulgated by the Illinois Department of Revenue. Any tax required to be collected pursuant to or as authorized by this article shall constitute a debt owed by the retailer to the State of Illinois.