The Department has the power to administer and enforce all ordinances and resolutions of counties imposing a retailers' occupation tax or a service occupation tax authorized by Sections 25.05-2 and 25.05-3, respectively, of "An Act to revise the law in relation to counties", approved March 31, 1874 (repealed).
20 ILCS 2505/2505-95
County retailers' occupation and service occupation taxes
Known as the Department of Revenue Law
The act spans §§ 20-2505-2505-1 to 20-2505-2505-95 (74 sections).
P.A. 91-239, eff. 1-1-00.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.