Chapter 3.10
MUNICIPAL CANNABIS RETAILERS’ OCCUPATION TAX

Sections:

3.10.010    Municipal cannabis retailers’ occupation tax.

3.10.010 Municipal cannabis retailers’ occupation tax.

A. Tax Imposed – Rate.

1. 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 at the rate of three percent of the gross receipts from these sales made in the course of that business. The tax levied in this chapter shall be paid in addition to any and all other taxes and charges.

2. 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).

B. Collection of Tax by Retailers.

1. The tax imposed by this chapter shall be remitted by such retailer of the Illinois Department of Revenue (the “Department”). Any tax required to be collected pursuant to or as authorized by this chapter and any 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.

2. 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 pull power to administer and enforce the provisions of this chapter. (Ord. 2019-18 § 2, 2019)