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Tax imposed.

Municipal Code of Chicago § 3-51-030
in effect
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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)
Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2607784Fetched: 10/24/2026

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