[Adopted 9-30-2019 by Ord. No. 19-9-30-2]
A.
A tax is hereby imposed upon all persons engaged in the business
of selling cannabis, other than cannabis sold pursuant to a legally
issued prescription pursuant to the Compassionate Use of Medical Cannabis
Pilot Program Act,[1] at retail within 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.
A.
The tax imposed pursuant to § 248-11 above 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 § 248-11 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.
If any provision of this article, or the application of any
provision of this article, is held unconstitutional or otherwise invalid,
such occurrence shall not affect other provisions of this article,
or their application, that can be given effect without the unconstitutional
or invalid provision or its application. Each unconstitutional or
invalid provision, or application of such provision, is severable,
unless otherwise provided herein.
