{"data":{"id":"us-il/20-ilcs-2505-2505-85","jurisdiction":"us-il","citation":"20 ILCS 2505/2505-85","heading":"Hotel Operators' Occupation Tax Act.","body":"The Department has the power to exercise all the rights, powers, and duties vested in the Department by the Hotel Operators' Occupation Tax Act.","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":"6244c95be074e57144f403c249585c6409ad92d6011f87cfe5033075144b485d","source_id":"us-il","stale":false,"prev":"us-il/20-ilcs-2505-2505-80","next":"us-il/20-ilcs-2505-2505-90"},"notice":"GroundRules: Original legal text. Not legal advice."}