A tax
is hereby imposed upon all persons engaged in the business of selling
cannabis, other than cannabis purchased under the Compassionate Use
of Medical Cannabis Pilot Program Act,[1] at retail in the Village of Harristown, Illinois at the
rate of 3% of the gross receipts from these sales made in the course
of that business.
) The
tax imposed by this article shall be remitted by such retailer to
the Illinois Department of Revenue (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.