HomeMy WebLinkAboutORDINANCES-2019-099-O-1911 /7/2019
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AN ORDINANCE
Amending Title 3, Chapter 2, "Municipal Occupation Taxes" of the City
of Evanston by Adding a New Section 20 "Adult Use Cannabis
Retailers' Occupation Tax"
WHEREAS, the City of Evanston ("City") as a home rule unit of local
government as provided by Article VII, Section 6 of the Illinois Constitution of 1970 has
the authority to exercise any power and perform any function pertaining to its
government and affairs except as limited by Article VII, Section 6 of the Illinois
Constitution of 1970; and
WHEREAS, the Cannabis Regulation and Tax Act, Public Act 101-27 (the
"Act"), was signed into law and went into effect on June 25, 2019; and
WHEREAS, the Municipal Cannabis Retailers' Occupation Tax Law, 65
ILCS 5/8-11-22 (the "Law"), was enacted as part of the Act; and
WHEREAS, the Law provides that the City may "impose a tax 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 "on the gross receipts from these sales made in the course of that business" in an
amount not to exceed "3% of the gross receipts;" and
WHEREAS, pursuant to said authority and the City's home rule powers,
the City has determined to impose a tax on persons engaged in the business of selling
cannabis at retail within the City pursuant to the Law as set forth in this Ordinance; and
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WHEREAS, the tax imposed herein shall be imposed and take effect on
the earliest date provided in the Act and the Law and any amendments thereto,
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF
THE CITY OF EVANSTON, COOK COUNTY, ILLINOIS, THAT:
set forth.
SECTION 1: The above recitals are incorporated herein as though fully
SECTION 2: Title 3, Chapter 2 of the Evanston City Code of 2012, as
amended, is hereby amended to add a new Section 20 entitled "Adult Use Cannabis
Retailers' Occupation Tax" to read as follows:
3-2-20. — ADULT USE CANNABIS RETAILERS' OCCUPATION TAX.
3-2-20-1. - ADULT USE CANNABIS RETAILERS' OCCUPATION TAX IMPOSED.
A tax is imposed upon any person engaged in the business of selling cannabis, other
than cannabis purchased under the Compassionate Use of Medical Cannabis Pilot
Program Act, 410 Illinois Compiled Statutes 130/1 et seq., at retail in the City of
Evanston on the gross receipts from these sales made in the course of that business at
the rate of three percent (3.0%). This tax shall be in addition to any and all other taxes
imposed upon such sales and is imposed pursuant to the Municipal Cannabis Retailers'
Occupation Tax Law, 65 Illinois Compiled Statutes 5/8-11-22.
3-2-20-2. - COLLECTION OF TAX BY THE ILLINOIS DEPARTMENT OF
REVENUE.
The tax imposed by this Section, and all civil penalties that may be assessed as an
incident of the tax shall be collected and enforced by the Department of Revenue of the
State of Illinois. The Department shall have the full power to administer and enforce the
provisions of this Section.
3-2-20-3. - DEPOSIT OF FUNDS.
All proceeds resulting from the imposition of the tax set forth in this Section, including
interest and penalties, shall be deposited in the City's reparations fund.
SECTION 3: All ordinances or parts of ordinances in conflict herewith
are hereby repealed.
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N • •
SECTION 41: If any provision of this ordinance or application thereof to
any person or circumstance is held unconstitutional or otherwise invalid, such invalidity
shall not affect other provisions or applications of this ordinance that can be given effect
without the invalid application or provision, and each invalid provision or invalid
application of this ordinance is severable.
SECTION 5: A certified copy of this Ordinance shall immediately be filed
by the City with the Illinois Department of Revenue.
SECTION 6: This Ordinance shall be in full force and effect after its
approval, passage and publication as provided by law.
SECTION 7: The findings and recitals contained herein are declared to
be prima facie evidence of the law of the City and shall be received in evidence as
provided by the Illinois Compiled Statutes and the courts of the State of Illinois.
Introduced: N vexY\\-0,r 18 , 2019
Adopted: Mo\)e ►%,r 9,5 2019
Attest:
_ Devom,\eia, ULY Cterk-
�ua,r G,\.Aj CACle,�
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Approved:
eeAl J It , 2019
tepherf H. Ha joy`-M a&r
Approved as to form:
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Michelle Masoncup, Corpo0ation Counsel