(A) The tax imposed by this subchapter and all civil penalties that may be assessed as an incident of the tax shall be collected and enforced by the Illinois Department of Revenue.
(B) Persons subject to any tax imposed under this section may reimburse themselves for their seller's tax liability hereunder by separately stating that tax as an additional charge, which charge may be stated in combination, in a single amount, with any state tax that sellers are required to collect.
(Ord. 4399, passed 10-21-2019)