[Ord. 2019-902, 9-16-2019]
(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, 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).
[Ord. 2019-902, 9-16-2019]
(A) The tax imposed by this chapter 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 chapter 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 chapter.