§ 3.16.020  ADMINISTRATION, COLLECTION AND ENFORCEMENT.
   The McHenry County Motor Fuel Tax, and all civil penalties that may be assessed as an incident thereof, shall be administered, collected and enforced by the Illinois Department of Revenue in the same manner as the tax imposed under the Retailers’ Occupation Tax Act, as now or hereafter amended, insofar as may be practicable; except that in the event of a conflict with the provisions of the County Motor Fuel Tax Law, the County Motor Fuel Tax Law shall control. The Illinois Department of Revenue shall have full power: to administer and enforce this Ordinance; to collect all taxes and penalties due hereunder; to dispose of taxes and penalties so collected in the manner hereinafter provided; and to determine all rights to credit memoranda arising on account of the erroneous payment of tax or penalty hereunder.
(Ord. O-9808-82-80, § II, passed 8-28-1998)