(20 ILCS 2505/2505-15) (was 20 ILCS 2505/39b1)
Sec. 2505-15.
Municipal retailers' occupation and service occupation taxes.
The Department has the power to administer and enforce all
ordinances and resolutions of
municipalities imposing a retailers' occupation tax or a service occupation
tax as authorized by Sections 8-11-1 and 8-11-5, respectively, of the Illinois
Municipal Code.
(Source: P.A. 91-239, eff. 1-1-00.)
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