§ 34-21. Collection and enforcement.

Latest version.

The tax imposed by this article and all civil penalties that may be assessed as an incident of such tax shall be collected and enforced by the department of revenue of the state or any successor agency thereto in accordance with the applicable provisions of the Home Rule Municipal Retailers' Tax Act (65 ILCS 5/8-11-1).

(Ord. No. 1938, § 30.1.3, 6-8-2004)

                    
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