CANNABIS TAX

Municipal Code of Chicago tit. 3, ch. 3-51

in effect

Municipal Code of Chicago § 3-51-010 Title.

3-51-010 Title. This chapter shall be known and may be cited as the "Cannabis Tax Ordinance". The taxes imposed by this chapter are imposed in addition to all other taxes imposed by the City of Chicago, the State of Illinois or any other municipal corporation or political subdivision of the State of Illinois. Nothing in this chapter shall be construed to impose a tax upon any business or activity which, under the constitutions of the United States and the State of Illinois, may not be made the subject of taxation by the City. (Added Coun. J. 11-26-19, p. 11514, Art. XI, § 1)

Municipal Code of Chicago § 3-51-020 Definitions.

3-51-020 Definitions. The following definition shall apply for purposes of this chapter: "Cannabis" has the meaning ascribed to that term in Section 1-10 of the Cannabis Regulation and Tax Act, codified at 410 ILCS 705/1-10. (Added Coun. J. 11-26-19, p. 11514, Art. XI, § 1)

Municipal Code of Chicago § 3-51-030 Tax imposed.

3-51-030 Tax imposed. A tax is imposed on all persons engaged in the business of selling cannabis at retail in the City, pursuant to the Municipal Cannabis Retailers' Occupation Tax Law, 65 ILCS 5/8-11-23. The rate of the tax shall be three percent on the gross receipts from sales of cannabis made in the course of such business. (Added Coun. J. 11-26-19, p. 11514, Art. XI, § 1; Amend Coun. J. 1-15-20, p. 13417, § 5)

Municipal Code of Chicago § 3-51-040 Rules, regulations and collection - Enforcement by state.

3-51-040 Rules, regulations and collection - Enforcement by state. Pursuant to the Municipal Cannabis Retailers' Occupation Tax Law, 65 ILCS 5/8-11-23, the Illinois Department of Revenue shall have full power to collect, administer and enforce the tax imposed by Section 3-51-030 of this chapter and all civil penalties that may be assessed as an incident thereof for and on behalf of the City. (Added Coun. J. 11-26-19, p. 11514, Art. XI, § 1; Amend Coun. J. 1-15-20, p. 13417, § 5)

Municipal Code of Chicago § 3-51-050 Sales not subject to tax.

3-51-050 Sales not subject to tax. Cannabis purchased under the Compassionate Use of Medical Cannabis Program Act, 410 ILCS 130/1, et seq., is not subject to the Cannabis Tax Ordinance pursuant to the Municipal Cannabis Retailers' Occupation Tax Law, 65 ILCS 5/8-11-23. (Added Coun. J. 11-26-19, p. 11514, Art. XI, § 1; Amend Coun. J. 1-15-20, p. 13417, § 5)

Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2607771Fetched: 10/24/2026