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An Ordinance Amending the Village Code of Ordinances by the Addition of Section 122.53 (Municipal Cannabis Retailers' Occupation Tax)
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WHEREAS, the Village of Romeoville is a home rule municipality pursuant to Article VII Section 6(a) of the Illinois Constitution of 1970;
WHEREAS, this Ordinance is adopted pursuant to the provisions of the Illinois Municipal Cannabis Retailers' Occupation Lax Law, 65 ILCS 5/8-11-22 et. seq. (the "Act"); and
WHEREAS, the Act permits municipalities including the Village of Romeoville to impose a municipal cannabis retailers' occupation tax to be collected and administered by the Illinois Department of Revenue; and
WHEREAS, it is in the best interests of the citizens of the Village of Romeoville that the Village imposes the tax as permitted by the Act.
NOW THEREFORE BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES FOR THE VILLAGE OF ROMEOVILLE, WILL COUNTY, ILLINOIS; THAT:
SECTION 1: RECITALS. The foregoing recitals are hereby incorporated into this Ordinance as if fully set forth herein.
SECTION 2: ADOPTION OF SECTION 122.53 OF THE VILLAGE CODE OF ORDINANCES. Those provisions of all heretofore adopted Village Ordinances codified as and for Chapter 122 are hereby amended by the addition of the following text, to be codified as and for a new Section 122.53 of the Village Code of Ordinances:
122.53 Municipal Cannabis Retailers' Occupation Tax
(a) Tax Imposed; Rate. A tax is hereby imposed upon all persons engaged in the business of selling cannabis at retail in the Village of Romeoville (other than Cannabis purchased under the Compassionate Use of Medical Cannabis Pilot Program Act) at a rate of 3% of the gross receipts from those sales made in the course of that business. The tax imposed hereby shall be paid in addition to any and all other taxes and charges imposed by law or ordinance.
(b) Authority. The tax imposed in this Section 122.53 is imposed p...
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