Pursuant to the Home Rule Municipal Retailers' Occupation Tax, the tax imposed by Section 3-40-010 of this chapter and all civil penalties that may be assessed as an incident thereof, shall be collected and enforced by the Department of Revenue of the State of Illinois. The city hereby delegates to the Illinois Department of Revenue, its directors, officers, agents and employees, full power and authority to collect all sums due to the city on its behalf, to administer and enforce all provisions of Sections 3-40-010 and 3-40-020 without further authorization of the city, its officers, agents or employees.
(Prior code § 132-2; Added Coun. J. 4-25-90, p. 14500)