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Rules, regulations and collection - Enforcement by state.

Municipal Code of Chicago § 3-51-040
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3-51-040 Rules, regulations and collection - Enforcement by state. Pursuant to the Municipal Cannabis Retailers' Occupation Tax Law, 65 ILCS 5/8-11-23, the Illinois Department of Revenue shall have full power to collect, administer and enforce the tax imposed by Section 3-51-030 of this chapter and all civil penalties that may be assessed as an incident thereof for and on behalf of the City. (Added Coun. J. 11-26-19, p. 11514, Art. XI, § 1; Amend Coun. J. 1-15-20, p. 13417, § 5)
Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2607787Fetched: 10/24/2026

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