3-28-036 Tax collection – Enforcement by state.
   A.   Pursuant to Section 8-11-6(c) of the Illinois Municipal Code, as amended, consent and authority are given to the Illinois Department of Revenue to Collect, administer and enforce the tax imposed by this chapter when titled personal property is purchased at retail from a retailer in Cook, DuPage, Lake, Kane, McHenry or Will counties.
   B.   Sections 3-28-038 through 3-28-110 of this chapter shall not apply to a purchase of titled personal property in Cook, DuPage, Lake, Kane, McHenry or Will counties if the tax is collected, administered and enforced by the Illinois Department of Revenue pursuant to subsection A of this section.
(Added Coun. J. 11-10-94, p. 59125)