Illinois Code § 20 ILCS 2505/2505-15

Municipal retailers' occupation and service occupation taxes.
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(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.

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