[Ord. 2019-49, 9-9-2019, § 2]
(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 Village of Elmwood Park, at the rate of 3% of the gross receipts from such sales made in the course of that business.
(b) 
The imposition of this tax shall be in accordance with the provisions of Section 8-11-22 of the Illinois Municipal Code (65 ILCS 5/8-11-22).
[Ord. 2019-49, 9-9-2019, § 2]
(a) 
The tax imposed by this Article, and all civil penalties that may be assessed as an incident of the tax shall be collected and enforced by the Illinois Department of Revenue ("Department"). Any tax required to be collected pursuant to or as authorized by this Ordinance 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. Persons subject to this tax 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 Department shall have full power to administer and enforce the provisions of this Article.