[Adopted 12-16-2019 by Ord. No. 19-13]
(A) 
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.
[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).[2]
[2]
Editor’s Note: See now 65 ILCS 5/8-11-23.
(A) 
) 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.