[Adopted 12-16-2019 by FMC-2019-16[1]]
[1]
Editor's Note: This ordinance also provided an effective
date of 7-1-2020.
A.
There is hereby levied and imposed a tax upon all persons engaged
in the business of selling cannabis, other than cannabis purchased
under the Compassionate Use of Medical Cannabis Program Act,[1] at retail in the Village at the rate of 3% of the gross
receipts from these sales made in the course of that business.
[1]
Editor's Note: See 410 ILCS 130/1 et seq.
B.
The imposition of this tax is in accordance with the provisions of
Section 8-11-22, of the Illinois Municipal Code (65 ILCS 5/8-11-22)
and is in addition to any other taxes and charges.
A.
The tax imposed by this article shall be remitted by such retailer
to the Illinois Department of Revenue (the "Department"). Any tax
required to be collected pursuant to or as authorized by this article
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. 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 article.
