2019-09-16 - Ordinance 2019-048 - MENDING THE BUFFALO GROVE MUNICIPAL CODE BY THE ADDITION OF CHAPTER 3.34 IMPOSING A MUNICIPAL CANNABIS RETAILERS' OCCUPATIONS TAX ORDINANCE NO. 2019 - 048
AN ORDINANCE MENDING THE BUFFALO GROVE MUNICIPAL CODE BY THE
ADDITION OF CHAPTER 3.34 IMPOSING A MUNICIPAL CANNABIS RETAILERS'
OCCUPATIONS TAX
WHEREAS, the Village of Buffalo Grove is a Home Rule Unit pursuant to the Illinois
Constitution of 1970; and
WHEREAS, the Village of Buffalo Grove, Illinois, has enacted Municipal Code
Regulations for the purpose of improving and protecting the public health, safety, comfort,
convenience and general welfare of the people; and
WHEREAS, the State of Illinois enacted the Cannabis Regulation and Tax Act (Act),
which pertains to the possession, use, cultivation, transportation and dispensing of adult-use
cannabis,which became effective June 25, 2019; and
WHEREAS, this Ordinance is adopted pursuant to the provision of the Illinois
Municipal Cannabis Retailer's Occupation Tax Law, 65 ICLS 5/11-8-22 et seq. (Act); and
WHEREAS, this ordinance is intended to impose the tax authorized by the Act providing
for a municipal cannabis retailers' occupation tax which will be collected by the Illinois
Department of Revenue;
NOW THEREFORE BE IT ORDAINED BY THE PRESIDENT AND BOARD OF
TRUSTEES OF THE VILLAGE OF BUFFALO GROVE, COOK AND LAKE
COUNTIES, ILLINOIS, as follows:
Section 1. Recitals. The foregoing recitals are hereby adopted and incorporated into and
made a part of this Ordinance as if fully set forth herein.
Section 2. Adoption of Tax. Title 3 of the Municipal Code of the Village of Buffalo
Grove shall be amended by the addition of Chapter 3.34 that will read as follows:
Chapter 3.34—Municipal Cannabis Retailer's Occupation Tax.
3.34.010—Tax Imposed; Rate.
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 at the
rate of 3% of the gross receipts from these sales made in the course of that
business.
B. 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).
1
3.34.020—Collection of tax by retailers.
A. The tax imposed by this Ordinance shall be remitted by such retailer to 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. 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.
Section 3. That consistent with this Ordinance, Chapter 3, Buffalo Grove of the Village
Code shall be amended as set forth above.
Section 4. If any section,paragraph, clause or provision of this Ordinance shall be held
invalid, the invalidity thereof shall not affect any other provision of this Ordinance.
Section 5. This Ordinance shall be in full force and effect from and after its passage and
approval.
AYES: 4—Stein,Johnson, Smith, Pike
NAYS: 1 - Weidenfeld
ABSENT: 1 - Ottenheimer
PASSED: September 16, 2019
APPROVED: September 16, 2019
APPROVED:
2, 0, - -4"- 4 ,
Beverly Suss n, Village Presiders
ATTEST:
Janet M"S rabian, Village Clerk
2