O-19-30VILLAGE OF DEERFIELD
ORDINANCE NO. 2019- 0-19-30
AN ORDINANCE AMENDING CHAPTER 9 OF "THE MUNICIPAL CODE OF THE
VILLAGE OF DEERFIELD, ILLINOIS, 1975," AS AMENDED, TO ADOPT A
MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX
WHEREAS, the State of Illinois adopted the Cannabis Regulation and Tax Act,
Public Act 101-0027 ("Act's, which legalizes the possession, use, cultivation, transportation,
and sale of recreational cannabis beginning January 1, 2019; and
WHEREAS, as part of the Act, the State enacted the Illinois Municipal Cannabis
Retailers' Occupation Tax Law, 65 ILCS 5/11-8-22 et seq., which authorizes municipalities to
enact a municipal tax on retail sale of cannabis to persons over the age of 21 for recreational
purposes ("Municipal Cannabis Tax"); and
WHEREAS, the Act grants authority to the Village to adopt up to a three percent tax
on the gross receipts from all sales of cannabis in the Village except for the sales of cannabis
to registered qualifying patients pursuant to the Compassionate Use of Medical Cannabis
Pilot Program Act ("Cannabis Tax's; and
WHEREAS, the Village relies on taxes to fund its operations; and
WHEREAS, the Municipal Cannabis Tax is both equitable to the taxpayers and
beneficial to the Village as it provides new revenue, including from non-residents of the
Village, to offset new expenditures arising from the legalization of recreational cannabis and
to otherwise improve the Village; and
WHEREAS, in the event that cannabis business establishments are allowed within
the Village, the Village Board has determined that a Municipal Cannabis Tax should be
assessed against all retail sales of cannabis to persons over the age of 21 for recreational
purposes; and
WHEREAS, the Village Board has determined that it will serve and be in the best
interest of the Village to amend the "The Municipal Code of the Village of Deerfield, Illinois,
1975," as amended ("Village Code', to adopt a Municipal Cannabis Tax, in the manner set
forth in this Ordinance;
NOW, THEREFORE, BE IT ORDAINED BY THE VILLAGE BOARD OF
DEERFIELD, LAKE AND COOK COUNTIES, ILLINOIS, as follows:
SECTION ONE: RECITALS. The foregoing recitals are incorporated into, and
made a part of, this Ordinance as findings of the Village Board.
SECTION TWO: AMENDMENTS TO CHAPTER 9. Chapter 9, titled "Finance
and Taxation," of the Village Code is hereby amended to adopt a new Article 13 to read as
follows:
Additions are bold and double -underlined; deletions are st K k thi2eugh.
"Article 13. Municipal Cannabis Retailers' Occupation Tax
13-1: Definitions:
As used in this Article, the following words or terms shall have the
following meanines:
Cannabis: marijuana, hashish, and other substances that are
identified as including any parts of the plant Cannabis sativa and
including derivatives or subspecies such as indica of all strains of
cannabis, whether growing or not; the seeds thereof, the resin
extracted from any part of the plant• and any compound
manufacture salt derivative, mixture, or preparation of the plant its
eeds, or resin, including tetrahydrocannabinol (THC) and all other
naturally produced cannabinol derivatives whether produced
directly or indirectly by extraction; however, "cannabis" does not
include the mature stalks of the plant fiber produced from the stalks
oil or cake made from the seeds of the plant any other compound
manufacture, salt derivative mixture or preparation of the mature
stalks (except the resin extracted from it.)_ fiber_ oil or calm or the
sterilized seed of the plant that is incapable of germination
"Cannabis" does not include industrial hemp as defined and
authorized under the Industrial Hemp Act "Cannabis" also means
concentrate and cannabis -infused products.
Cannabis Retailer- All persons or businesses engaged in selling
cannabis at retail
13-2• Tax Imposed•
Pursuant to Section 8-11-22 of the Illinois Municipal Code 65 ILCS 5/8-
11-22, a tax is hereby imposed upon all Cannabis Retailers that sell
cannabis in the Villame at the rate of three percent (3.0%) of the gross
receipts from sales made in the course of bugine s other than those
sales made under the Compassionate Use of Medical Cannabis Pilot
Program Act. Such tax shall be in addition to any and all other
surcharges or taxes which may be legally imposed by the Village or
any other taxing authority, including federal state county, and
regional public bodies.
13-3: Collection of Tax:
Any Cannabis Retailer within the Village shall have the duty to collect
the municipal cannabis retailer's occupation tax imposed pursuant to
this Article and remit it to the Illinois Department of Revenue. Anv
remittance by a Cannabis Retailer required by this Article shall be
done in accordance with the rules and forms promulgated by the
Illinois Department of Revenue Any tax required to be collected
Additions are bold and double -underlined; dell:fens- uve k through.-
pursuant to or as authorized by this Article shall constitute a debt
owed by the retailer to the State of Illinois "
SECTION THREE: PUBLICATION. The Village Clerk is hereby directed to
publish this Ordinance in pamphlet form pursuant to the Statutes of the State of Illinois and
file a certified copy of the Ordinance with the Illinois Department of Revenue.
SECTION FOUR: EFFECTIVE DATE. This Ordinance will be in full force and
effect from and after its passage and approval in the manner provided by law.
AYES: Benton, Jester, Oppenheim, Shapiro, Struthers
NAYS: Seiden
ABSTAIN: None
ABSENT: None
PASSED: September 16, 2019
APPROVED: September 17, 2019
ORDINANCE NO. 0-19-30
Harriet Rosenthal, Mayor
ATTEST:
Kent S. St eet, Village Cl rk
Additions are bold and double -underlined. a^'^* ^^^ ^N^ StFuek thrg g-