For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

§ 3-40-440 — Consent and authority

Municipal Code of Chicago (2026 S-74, current through Council Journal of June 17, 2026) · Municipal Code of Chicago § 3-40-440

Corpus is an independent public-information project, not the official City of Chicago website. Stable reference URL

3-40-440 Consent and authority.

Pursuant to the Home Rule Municipal Service Occupation Tax, the tax imposed by Section 3-40-430 of this chapter and all civil penalties that may be assessed as an incident thereof, shall be collected and enforced by the Department of Revenue of the State of Illinois. The city hereby delegates to the Illinois Department of Revenue, its directors, officers, agents and employees, full power and authority to collect all sums due to the city on its behalf, to administer and enforce all provisions of Sections 3-40-430 and 3-40-440 without further authorization of the city, its officers, agents or employees. (Prior code § 132-44; Added Coun. J. 4-25-90, p. 14500)