[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.
