HomeMy WebLinkAboutOrdinances - MC-19-1204 - 10/07/2019 - Ch 23 - Taxation - Cannabis Retailer's Occupation TaxCITY OF MCHENRY
MCHENRY COUNTY
STATE OF ILLINOIS
ORDINANCE NUMBER MC-19-1204
AN ORDINANCE AMENDING CHAPTER 23 TAXATION
OF THE MUNICIPAL CODE OF THE CITY OF
MCHENRY, ILLINOIS IMPOSING A MUNICIPAL
CANNABIS RETAILERS' OCCUPATION TAX
Adopted by the
Mayor and City Council
Of the
City of McHenry
McHenry County
State of Illinois
October 7, 2019
Published in pamphlet form by authority of the Mayor and City Council of the City
of McHenry, McHenry County, Illinois this 8t" day of October, 2019.
ORDINANCE IVIC-19-1204
AN ORDINANCE AMENDING CHAPTER 23 TAXATION OF THE MUNICIPAL CODE
OF THE CITY OF MCHENRY, ILLIIVOIS IMPOSING A MUNICIPAL CANNABIS
RETAILERS' OCCUPATION TAX
WHEREAS, the City of McHenry, McHenry County, Illinois, is a home rule municipality as
contemplated under Article VII, Section 6, of the Constitution of the State of Illinois, and the
passage of this Ordinance constitutes an exercise of the City's home rule powers and functions
as granted in the Constitution of the State of Illinois;
WHEREAS, the City of McHenry has the authority to adopt ordinances and to promulgate
rules and regulations that pertain to its government and affairs and that protect the public health,
safety and welfare of its citizens; and
WHEREAS, this Ordinance is adopted pursuant to the provisions of the Illinois Municipal
Cannabis Retailers' Occupation Tax Law, 65 ILCS 5/8-11-22; and
WHEREAS, this Ordinance is intended to impose the tax authorized by the Municipal
Cannabis Retailers' Occupation Tax Law providing for a municipal cannabis retailers' occupation
tax which will be collected by the Illinois Department of Revenues
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF MCHENRY,
MCHENRY COUNTY, ILLINOIS, AS FOLLOWS:
ECTION 1: The foregoing recitals are incorporated into this Ordinance as if fully set forth
in this section.
SECTION 2: That Chapter 23 Taxation of the City of McHenry Municipal Code is hereby
amended by adding thereto the following language.
"Article VII. Municipal Cannabis Retailers' Occupation Tax
Sec. 23-45 Municipal Cannabis Retailers' Occupation Tax
1. 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 City at the rate of three percent (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 Sections 841-22, of the
Illinois Municipal Code (65 ILCS 5/8-11-22).
2. Collection of tax by retailers.
a.) The tax imposed by this Section 23.45 shall by remitted by such retailer to the Illinois
Department of Revenue. Any tax required to be collected pursuant to or as authorized
by this Section 2345 and any such tax collected by such retailer and required to be
remitted to the Illinois Department of Revenue shall constitute a debt owed by the
retailer to the State. A retailer may reimburse itself for its 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 a seller is required to collect.
b.) The taxes hereby imposed, and all civil penalties that maybe assessed an incident thereto,
shall be collected and enforced by the Illinois Department of Revenue. The Illinois
Department of Revenue shall have full power to administer and enforce the provisions of
this Section 23.45.11
SECTION 5: If any provision of this Ordinance, orthe application of any provision ofthis
Ordinance, is held unconstitutional or otherwise invalid, such occurrence shall not affect other
provisions of this Ordinance, or their application, that can be given effect without the
unconstitutional or invalid provision or its application. Each unconstitutional or invalid provision,
or application of such provision, is severable, unless otherwise provided by this Ordinance
SECTION 6: All Ordinances or parts thereof in conflict with the terms and provisions
hereof are hereby repealed to the extent of such conflict.
SECTION 7: This Ordinance shall be published in pamphlet form by and under the
authority of the corporate authorities of the City of McHenry, McHenry County, Illinois.
SECTION 8: This Ordinance shall be in full force and effect from and after its passage,
approval, and publication in pamphlet form as provided by law; provided, however, that the tax
provided for herein shall take effect for all sale on or after the first day of January, 2020. A copy
A this Ordinance shall be certified and sent to the Illinois Department of Revenue.
Passed this 7th day of October, 2019.
Alderwoman Baehne
Alderman Devine
Alderman Glab
Alderman Mihevc
Alderwoman Miller
Alderman Santi
Alderman Schaefer
i
Ayes Nays
X
Absent Abstain
(,tLA
Trisha Ramel, City Clerk