[Adopted 9-19-2019 by Ord. No. 19-09-2090[1]]
[1]
Editor's Note: This ordinance provided an effective date of 1-1-2020.
The facts and statements contained in the preamble to this ordinance[1] are found to be true and correct and are hereby adopted as part of this ordinance.
[1]
Editor's Note: "This ordinance" refers to Ord. No. 19-09-2090. The preamble contains statutory authority for adoption of this article. The complete preamble and ordinance is on file in the County offices.
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 locations in the County on the gross receipts from these sales at the following rates:
(1) 
Three and seventy-five one-hundredths percent of the gross receipts from these sales made in the course of that business in unincorporated areas of Stephenson County; and
(2) 
Three percent of the gross receipts of sales made in a municipality located in Stephenson County; and
[1]
Editor's Note: See 410 ILCS 130/1 et seq.
B. 
The imposition of this tax is in accordance with the provisions of the County Cannabis Retailers' Occupation Tax Law (55 ILCS 5/5-1006.8).
A. 
The tax imposed by this article shall be remitted by such retailer to the Illinois Department of Revenue ( the "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.
The provisions and sections of this article shall be deemed separable, and the invalidity of any portion of this article shall not affect the validity of the remainder.