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PROPOSED ORDINANCE
CANNABIS RETAILERS' OCCUPATION TAX
WHEREAS, the County of Cook is a home rule unit of local government pursuant to Article VII, Section 6(a) of the 1970 Illinois Constitution; and
WHEREAS, the Illinois Constitution provides that home rule units may exercise any power and perform any function pertaining to its government and affairs including, but not limited to, the power to regulate for the protection of the public health, safety, morals and welfare; to license; to tax; and to incur debt; and
WHEREAS, Illinois law (55 ILCS 5/5-1006.8) permits home rule counties to impose a tax "upon all persons engaged in the business of selling cannabis at retail in the county on the gross receipts from these sales made in the course of that business."
NOW THEREFORE BE IT ORDAINED, by the Cook County Board of Commissioners, that Chapter 74 - Taxation, Article XXIII. Cannabis Retailers' Occupation Tax, Sections 74-860 to 74-865 of the Cook County Code is hereby enacted as follows:
ARTICLE XXIII. - CANNABIS RETAILERS' OCCUPATION TAX
Sec. 74-860. - Short title.
This Article shall be known and may be cited as the Cook County Cannabis Retailers' Occupation Tax Ordinance.
Sec. 74-861. - Definitions.
The following definition shall apply for purposes of this Article.
Cannabis has the meaning ascribed to that term in Section 1-10 of the Cannabis Regulation and Tax Act, codified at 410 ILCS 705/1-10.
Sec. 74-862. -Tax imposed.
As authorized by 55 ILCS 5/5-1006.8 (County Cannabis Retailers' Occupation Tax Law), 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 Cook County. The rate of tax shall be three percent (3%) on the gross receipts from sales of cannabis at any location in Cook County.
Sec. 74-863. - Collection of tax by retailers.
(a) The tax imposed by this Art...
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