§ 122.02 COLLECTION OF TAX.
The tax imposed by this chapter, and all civil penalties that may be assessed as an incident thereto, will be collected and enforced by the Department of Revenue of the State of Illinois. The Department has full power to administer and enforce this chanter, as set forth in ILCS Ch. 65, Act 5, § 8-11-23. (Ord. 21-11-2218, passed 11-8-2021)