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)