HomeMy WebLinkAbout5.3 Motion to waive rules requiring two reading of an ordinance and adopt an ORDINANCE AMENDING THE CHAPTER 8 “VILLAGE GOVERNMENT MISCELLANEOUS PROVISIONS” OF THE VILLAGE CODE OF THE MOUNT PROSPECT, ILLINOIS WITH RESPECT TO THE MUNICIPAL CANNABIS RETAILERItem Cover Page
wubject Motion towaive rules requiringtworeading of
ordinance • adopt an ORDINANCE
THE CHAPTERS ""VILLAGE GOVERNMENT
MISCELLANEOUS PROVISIONS" OF THE VILLAGE
CODE OF MOUNT PROSPECT,
■ . ■
RESPECT TO THE MUNICIPAL CANNABIS
RETAILERS'v OCCUPATION TAX
Meeting April 7, 2021 - REGULAR MEETING OF THE MOUNT
PROSPECT BOA.
!MIWO • - •
e • • ry CONSENT AGENDA
Type Consent
Information
The Village i , 2020
enacting/ tax on sale of recreationaliOrdinance was
providedsubsequently Ili i
171 2020.
The IDOR responded by letter on March 18,, 2021, and the Village received the
letter on March 23, 2021. IDOR's legal team reviewed the ordinance and found
some adopted provisions are not consistent with the Municipal Cannabis Retailer's
Occupation Tax Law. W hile the ordinance is accepted for meeting the statutory
ordinance filing deadline for implementation on July 1. 2021, the IDOR is asking
for an amended • • - by May 1, 2021.- some of •
available- discretion of - Village for the enforcement purposes, they do •
need • be in the Cannabis Taxation • •
The attached ordinance cures the defects identified in the first ordinance, which
will be provided • the !• before 2021. The attached ordinance •
confirmed • be in compliancefrom •Attorney.
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Alternatives
1. Adopt the attached Municipal i iler's Occupation Tax Ordinance.
2. Action i ion of the Village Board.
Staff Recommendation
Adopt the attached Municipal Cannabis Retailer's Occupation Tax Ordinancl
ATTACH M E NTS:
New Cannabis Tax Ordinance - 2021.pdf
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ORDINANCE NO.
MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX
AN ORDINANCE AMENDING CHAPTER 8 "VILLAGE GOVERNMENT
MISCELLANEOUS PROVISIONS" OF THE VILLAGE CODE OF
MOUNT PROSPECT, ILLINOIS WITH RESPECT TO THE
MUNICIPAL CANNABIS RETAILERS' OCCUPATION TAX
WHEREAS, the Village of Mount Prospect 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 5/8-11-23 et seq. (Act);
and
WHEREAS, on December 1, 2020, the Village adopted Ordinance 6549 which
created ARTICLE XXV - Municipal Cannabis Retailers' Occupation Tax of the Village
Code imposing a municipal cannabis retailers' occupation tax, which will be collected by
the Illinois Department of Revenue; and
WHEREAS, amendments are needed to ARTICLE XXV - Municipal Cannabis
Retailers' Occupation Tax in order to conform the Village Code with the Act and provide
for the Illinois Department of Revenue's exclusive authority to administer the Act; and
WHEREAS, pursuant to the authority granted under the Illinois Municipal Code
and in accordance with home rule authority granted home rule municipalities, the
President and Board of Trustees of the Village of Mount Prospect approve the
amendments as set forth below.
NOW, THEREFORE, BE IT ORDAINED by the President and Board of Trustees of
the Village of Mount Prospect 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. Amendments. ARTICLE XXV "Municipal Cannabis Retailers'
Occupation Tax" of Chapter 8 of the Municipal Code of the Village of Mount Prospect
shall be amended to read in its entirety as follows:
"ARTICLE XXV - Municipal Cannabis Retailers' Occupation Tax.
1
KI
SECTION:
8.2501 Tax Imposed
8.2502 Illinois Department of Revenue to Administer
8.2501: Tax Imposed.
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 Program Act, at retail in this municipality at the rate of 3% (Three Percent)
of the gross receipts from such cannabis sales made in the municipality.
The imposition of this tax is in accordance with and subject to the provisions
of Section 8-11-23 of the Illinois Municipal Code (65 ILCS 5/8-11-23).
8.2502: Illinois Department of Revenue to administer.
The tax hereby imposed, and all civil penalties that may be assessed as an
incident thereto, shall be collected and enforced by the Department of Revenue of the
State of Illinois. The Department of Revenue shall have full power to administer and
enforce the provisions of this Ordinance."
SECTION 3. Clerk to file Ordinance with Illinois Department of Revenue. The
Municipal Clerk is hereby directed to file a certified copy of this Ordinance with the
Illinois Department of Revenue on or before May 1, 2021.
SECTION 4. Effective date. This Ordinance shall take effect on July 1, 2021 if filed
with the Department of Revenue on or before May 1, 2021. For ordinances filed
thereafter, this Ordinance shall take effect on (i) the first day of July next following the
adoption and filing of this Ordinance with the Department of Revenue, if filed on or
before the preceding April 1 st or (ii) the first day of January next following the adoption
and filing of this Ordinance with the Department of Revenue, if filed on or before the
preceding October 1st.
SECTION 5. Repeal of conflicting provisions. All ordinances and resolutions, or
parts thereof, in conflict with the provisions of this Ordinance are, to the extent of the
conflict, expressly repealed on the effective date of this Ordinance.
SECTION 6. This Ordinance shall be in full force and effect from and after its approval,
adoption and publication in the manner provided by law.
ADOPTED this day of
follows
0)
, 2021, pursuant to a roll call vote as
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AYES:
NAYS:
ABSENT:
PASSED AND APPROVED this day of 12021.
Arlene A. Juracek, Village President
ATTEST:
City/Village Clerk