The tax imposed by this section, and all civil penalties that may be assessed as an incident thereto, shall be remitted to, collected by and enforced by the Illinois Department of Revenue in accordance with the provisions of Section 8-11-23 of the Illinois Municipal Code (65 ILCS 5/8-11-23), as amended. The Illinois Department of Revenue shall have full power to administer and enforce the provisions of this section.
(Ord. CO-2019-37, passed 12-17-2019)