The home rule municipal retailers' occupation tax and home rule municipal service occupation tax imposed by section 3-1-1 of this chapter and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the department of revenue of the state of Illinois, and the department of revenue shall have full power to administer and enforce the provisions of section 3-1-1 of this chapter. (Ord. 10-9-20, 9-7-2010, eff. 1-1-2011)