35 ILCS 525/10-45

(35 ILCS 525/10-45)

Sec. 10-45. Tax collected as debt owed to State. 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.

(Source: P.A. 103-9, eff. 7-1-23.)