Ordinance 2019-51 UNITED CITY OF YORKVILLE
KENDALL COUNTY, ILLINOIS
ORDINANCE NO. 2019-51
AN ORDINANCE OF THE UNITED CITY OF YORKVILLE,KENDALL COUNTY,ILLINOIS
AMENDING TITLE 3,CHAPTER 2 OF THE CODE OF ORDINANCES
OF THE UNITED CITY OF YORKVILLE,KENDALL COUNTY
IMPOSING MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX
Passed by the City Council of the
United City of Yorkville, Kendall County,Illinois
This 24th day of September,2019
Published in pamphlet form by the
authority of the Mayor and City Council
of the United City of Yorkville,Kendall
County,Illinois on September 27,2019.
Ordinance No. 2019-51
AN ORDINANCE OF THE UNITED CITY OF YORKVILLE,KENDALL COUNTY,ILLINOIS
AMENDING TITLE 3,CHAPTER 2 OF THE CODE OF ORDINANCES
OF THE UNITED CITY OF YORKVILLE,KENDALL COUNTY
IMPOSING MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX
WHEREAS, the United City of Yorkville, Kendall County, Illinois (the "City") is a duly
organized and validly existing non-home rule municipality created in accordance with the
Constitution of the State of Illinois of 1970 and the laws of this State; and,
WHEREAS, the City is authorized pursuant to the provisions of the Illinois Municipal
Cannabis Retailers' Occupation Tax Law, 65 ILS 5/11-8-22 et seq. (the "Act") to impose a retail
occupation tax not to exceed three percent(3%) on the sale of recreational cannabis; and,
WHEREAS, the Mayor and City Council have determined it to be in the best interest of
its taxpayers 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 Mayor and City Council of the United
City of Yorkville, Kendall County, Illinois, as follows:
Section 1. That the Yorkville City Code is hereby amended to add the following new
section to Title 3, Chapter 2:
"3-2-9. Municipal Cannabis Retailers' Occupation Tax.
A. Tax Imposed; Rate.
1. 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,a 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.
2. 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).
Ordinance No.2019-51
Page 2
B. Collection of Tax by Retailers.
1. 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.
2. 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."
Section 2. 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 of its application. Each unconstitutional or invalid
provision, or application of such provision, is severable, unless otherwise provided by this
Ordinance.
Section 3. 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.
Section 4. This Ordinance shall be in full force and effect upon its passage, approval, and
publication as provided by law.
Passed by the City Council of the United City of Yorkville, Kendall County, Illinois, this
24th day of September, A.D. 2019.
OrMia- AeheA;46
City Clerk
Ordinance No.2019-51
Page 3
KEN KOCH AYE DAN TRANSIER AYE
JACKIE MILSCHEWSKI AYE ARDEN JOE PLOCHER AYE
CHRIS FUNKHOUSER AYE JOEL FRIEDERS AYE
SEAVER TARULIS NAY JASON PETERSON AYE
APPROVED by me, as Mayor of the United City of Yorkville, Kendall County, Illinois,
this o?7 13 day of September, A.D. 2019.
.)----7-1)? .
Mayor k -N_. -
Attest:
Of6Clet. ?Gekeztt
City Clerk
Ordinance No.2019-51
Page 4