{"data":{"id":"us-il/20-ilcs-2505-2505-95","jurisdiction":"us-il","citation":"20 ILCS 2505/2505-95","heading":"County retailers' occupation and service occupation taxes.","body":"The Department has the power to administer and enforce all ordinances and resolutions of counties imposing a retailers' occupation tax or a service occupation tax authorized by Sections 25.05-2 and 25.05-3, respectively, of \"An Act to revise the law in relation to counties\", approved March 31, 1874 (repealed).","path":["CHAPTER 20 EXECUTIVE BRANCH","Civil Administrative Code of Illinois.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":"19f71835d520a3e2c8c521598e2c1b8670506ae324579f39330927cfce520b0a","source_id":"us-il","stale":false,"prev":"us-il/20-ilcs-2505-2505-90","next":"us-il/20-ilcs-2505-2505-100"},"notice":"GroundRules: Original legal text. Not legal advice."}