{"data":{"id":"us-il/35-ilcs-525-10-45","jurisdiction":"us-il","citation":"35 ILCS 525/10-45","heading":"Tax collected as debt owed to State.","body":"The tax herein required to be collected by any operator, booking intermediary, or valet business and any such tax collected by that person, shall constitute a debt owed by that person to this State.","path":["CHAPTER 35 REVENUE","Parking Excise Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=3994\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"e5d5b1ab33a22cf3da3abc33799084ebf495eb3178f5c7aa64b6dec8cdfdf858","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-525-10-40","next":"us-il/35-ilcs-525-10-50"},"notice":"GroundRules: Original legal text. Not legal advice."}