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Home My WebLink About#4156 Cannabis Retailers' occupation tax CERTIFICATE THE UNDERSIGNED CERTIFIES THAT SHE IS THE CITY CLERK FOR THE CITY OF CANTON, ILLINOIS, AND THAT THE CITY COUNCIL AT A REGULARLY CONSTITUTED MEETING OF SAID CITY COUNCIL OF THE CITY OF CANTON ON THE 20TH DAY OF AUGUST, 2019 ADOPTED ORDINANCE NO. 4156 A TRUE AND CORRECT COPY OF WHICH IS CONTAINED IN THIS PAMPHLET. GIVEN UNDER MY HAND AND SEAL THIS 20TH DAY OF AUGUST, 2019. (SEAL) D - A PAVL-EY-ROCK CITY CLERK CITY OF CANTON ORDINANCE NO 4156 CITY OF CANTON CANNABIS RETAILERS' OCCUPATION TAXORDINANCE PASSED BY THE CITY COUNCIL OF THE CITY OF CANTON THE 20TH DAY OF AUGUST, 2019 PUBLISHED IN PAMPHLET FORM BY AUTHORITY OF THE CITY COUNCIL OF THE CITY OF CANTON, FULTON COUNTY, ILLINOIS, THIS 20TH DAY OF AUGUST, 2019 EFFECTIVE: AUGUST 20, 2019 1 ORDINANCE NO. 4156 CITY OF CANTON MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX ORDINANCE ADOPTED BY THE CITY COUNCIL OF THE CITY OF CANTON ILLINOIS: AUGUST 20, 2019 PUBLISHED BY THE CITY CLERK PURSUANT TO THE AUTHORITY OF THE CITY COUNCIL OF THE CITY OF CANTON: AUGUST 20, 2019 A 6/ STATE OF ILLINOIS ) SS. ) COUNTY OF FULTON ) CERTIFICATE I, Diana Pavley-Rock, certify that I am the duly elected. City Clerk of the CITY OF CANTON, FULTON COUNTY, ILLINOIS. further certify that on AUGUST 202019 , the City Council of such municipality passed and approved Ordinance No 4156 entitled: CITY OF CANTON MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX ORDINANCE Which proved by its terms that it should be published in pamphlet form. The pamphlet for Ordinance No. 4156 including the Ordinance and a cover sheet thereof, was prepared, and a copy of such Ordinance was posted at City..Hall, 2 North Main Street Canton IL, commencing on AUGUST 20 2019 , and continuing for at least ten days thereafter. Copies of such Ordinance were also available for public inspection upon request in the Office of the City Clerk. DATED AT CANTON, -ILLINOIS, THIS th AUGUST 2019 Diana Payley-Roc , CMC, City Clerk Seal City of Canton, Illinois - STATE OF ILLINOIS ) ) SS. COUNTY OF FULTON ) CERTIFICATE I, Diana Pavley-Rock, certify that I am the duly elected City Clerk of the CITY OF CANTON, FULTON COUNTY, ILLINOIS. I further certify that on AUGUST 20, 2019 , the City Council of such municipality passed and approved Ordinance No 4156 entitled: CITY OF CANTON MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX ORDINANCE which proved by its terms that it should be published in pamphlet form. The pamphlet for Ordinance No. 4156 including the Ordinance and a cover sheet thereof, was prepared, and a copy of such Ordinance was posted at City Hall, 2 North Main Street Canton IL, commencing on AUGUST 20, 2019 , and continuing for at least ten days thereafter. Copies of such Ordinance were also available for public inspection upon request in the Office of the City Clerk. DATED AT CANTON, ILLINOIS, THIS 20t ST 2019 (Z- _ 'zT Diana avley-Rock, C C, City Clerk Seal f City of Canton, Illinois ORDINANCE NO. 4156 CITY OF CANTON MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX ORDINANCE WHEREAS, the City of Canton 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 5/11-8-22, 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 City Council of the City of Canton as follows: SECTION 1. Recitals. The facts and statements contained in the preamble to this Ordinance are found to be true and correct and are hereby adopted as part of this Ordinance. SECTION 2. Adoption of Tax. Title 2 of the City of Canton Municipal Code shall be amended by the addition of Chapter 24 that will read as follows: CHAPTER 24 Municipal Cannabis Retailers' Occupation Tax. "3-24-1: 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 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 8-11-22, of the Illinois Municipal Code (65 ILCS 5/8-11-22). 3-24-2: 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. 1 ,(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. 3-24-3: SEVERABILITY If any provision of this Ordinance, or the application of any provision of this 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. 3-24-4: EFFECTIVE DATE This Ordinance shall be in full force and effect from and after its passage and approval and publication as required by law, provided, however, that the tax provided for herein shall take effect for all sales on or after the first day of January, 2020. Copies of this Ordinance shall be certified and sent to the Illinois Department of Revenue prior to September 30, 2019." Passed by the City Council of the City of Canton, Fulton County, Illinois, at a regular meeting this 201h day of August, 2019 upon a roll call vote as follows: AYES: Aldermen Ryan Mayhew, Quin Mayhew, John Lovell, Craig West, Angela Hale, Jeff Fritz, Angela Lingenfelter, Justin Nelson NAYS: None ABSENT: None APP OVED: 44 , � M 'or ATT T: r Ci erk 2