CHAPTER 9
LOCALLY IMPOSED AND ADMINISTERED TAX RIGHTS AND RESPONSIBILITIES

SECTION:

1-9-1: Title

1-9-2: Scope And Application Of Chapter

1-9-3: Definitions

1-9-4: Notices

1-9-5: Payments

1-9-6: Certain Credits And Refunds

1-9-7: Audit Procedures

1-9-8: Appeals

1-9-9: Hearing

1-9-10: Interest And Penalties

1-9-11: Installment Contracts

1-9-12: Statute Of Limitations

1-9-13: Voluntary Disclosure

1-9-14: Publication Of Tax Ordinance

1-9-15: Liens For Unpaid Taxes

1-9-16: Waiving Certain Fees For Governmental Bodies And Tax- Exempt Not-For-Profit Organizations

1-9-1: TITLE:

This chapter shall be known as, and may be cited as, the LOCALLY IMPOSED AND ADMINISTERED TAX RIGHTS AND RESPONSIBILITY ORDINANCE. (Ord. 01-02-11, 2-5-2001)

1-9-2: SCOPE AND APPLICATION OF CHAPTER:

The provisions of this chapter shall apply to village procedures in connection with all of the village's locally imposed and administered taxes, and shall be liberally construed and administered to supplement all of the village's tax ordinances. To the extent that any tax ordinance is in conflict with or inconsistent with this chapter, this chapter shall be controlling. (Ord. 01-02-11, 2-5-2001)

1-9-3: DEFINITIONS:

Certain words or terms herein shall have the meanings ascribed to them as follows:

ACT: The local government taxpayers' bill of rights act 1 .

CORPORATE AUTHORITIES: The mayor and village board of trustees.

LOCAL TAX ADMINISTRATOR: The village treasurer is charged with the administration and collection of the locally imposed and administered taxes, including staff, employees or agents to the extent they are authorized by the local tax administrator to act in the local tax administrator's stead. The local tax administrator shall have the authority to implement the terms of this chapter to give full effect to this chapter. The exercise of such authority by the local tax administrator shall not be inconsistent with this chapter and the act.

LOCALLY IMPOSED AND ADMINISTERED TAX OR TAX: Each tax imposed by the village that is collected or administered by the village not an agency or department of the state. It does not include any taxes imposed upon real property under the property tax code or fees collected by the village other than infrastructure maintenance fees.

NOTICE: Each audit notice, collection notice or other similar notice or communication in connection with each of the village's locally imposed and administered taxes.

TAX ORDINANCE: Each ordinance adopted by the village that imposes any locally imposed and administered tax.

TAXPAYER: Any person required to pay any local imposed and administered tax and generally includes the person upon whom the legal incidence of such tax is placed and with respect to consumer taxes includes the business or entity required to collect and pay the locally imposed and administered tax to the village.

VILLAGE: The village of Antioch, Illinois. (Ord. 01-02-11, 2-5-2001)

 

Notes

1	1. 50 ILCS 45/1 et seq.