7-51-040 Administration and enforcement.
   The Illinois Department of Revenue shall administer the collection of the 9-1-1 surcharge imposed by this chapter and may adopt and enforce reasonable rules relating to the administration and enforcement of the provisions of this ordinance as may be deemed expedient. The Illinois Department of Revenue may deduct an amount, not to exceed 3 percent during the first year following the effective date of this ordinance and not to exceed 2 percent during every year thereafter of remitted charges, to be retained by the Illinois Department of Revenue to reimburse its direct costs of administering the collection and remittance of the prepaid wireless 9-1-1 surcharge. The comptroller is authorized to enter into an intergovernmental agreement with the Illinois Department of Revenue for the collection and enforcement of the tax imposed by this chapter.
(Added Coun. J. 10-5-11, p. 7956, § 2; Amend Coun. J. 11-8-12, p. 38872, § 155)