{"data":{"id":"us-il/20-ilcs-2505-2505-15","jurisdiction":"us-il","citation":"20 ILCS 2505/2505-15","heading":"Municipal retailers' occupation and service occupation taxes.","body":"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.","path":["CHAPTER 20 EXECUTIVE BRANCH","Civil Administrative Code of Illinois. (Department of Revenue Law)"],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=340\u0026ChapterID=5\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:15Z","sha256":"e30c1a289a410390204535365a42a2cf311bb62e05d7165a23b35d87fdd3c67a","source_id":"us-il","stale":false,"prev":"us-il/20-ilcs-2505-2505-10","next":"us-il/20-ilcs-2505-2505-20"},"notice":"GroundRules: Original legal text. Not legal advice."}