[Adopted 10-21-2019 by Ord. No. 3479 (Ch. 3.14 of the 1997 Code)]
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 Medial Cannabis Pilot Program Act, at retail in the City at the
rate of 3% of the gross receipts from these sales made in the course
of that business.
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).
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.
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.
This article shall be in full force and effect from and after
its passage and approval and publication as required by law; provided,
however, that the tax provided for herein shall take effect for all
sales on or after January 1, 2020, or as soon thereafter as the Illinois
Department of Revenue shall begin administering the Municipal Cannabis
Retailer's Occupation Tax Law. Copies of this article shall be certified
and sent to the Illinois Department of Revenue prior to January 1,
2020, or as soon thereafter as shall be accepted by the Illinois Department
of Revenue.
