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Berwyn Overview
Berwyn, IL Code of Ordinances
BERWYN, ILLINOIS CODE OF ORDINANCES
PART TWO: ADMINISTRATION CODE
PART FOUR: TRAFFIC CODE
PART SIX: GENERAL OFFENSES CODE
PART EIGHT: BUSINESS REGULATION AND TAXATION CODE
PART TEN: STREETS, UTILITIES AND PUBLIC SERVICES CODE
PART TWELVE: PLANNING AND ZONING
PART FOURTEEN: BUILDING AND HOUSING CODE
PART SIXTEEN: FIRE PROTECTION CODE
PART EIGHTEEN: ADDITIONAL LOCAL TAXES AND REVENUE
TABLE OF SPECIAL ORDINANCES
PARALLEL REFERENCES
CHAPTER 894: LOCALLY IMPOSED AND ADMINISTERED TAXES
Section
894.01   Short title
894.02   Scope
894.03   Definitions
894.04   Notices
894.05   Late payment
894.06   Payment generally
894.07   Credits and refunds
894.08   Audit procedures
894.09   Appeals
894.10   Hearings
894.11   Interest and penalties
894.12   Abatement of penalties
894.13   Installment contracts
894.14   Statute of limitations
894.15   Application for voluntary disclosure of tax due
894.16   Publication of tax ordinances
894.17   Liens
894.18   Interpretation; conflicts of law
Editor’s note:
   This chapter, previously entitled “Admissions Tax,” was repealed by Ordinance 93-39, passed July 27, 1993, and re-enacted under its present title by Ordinance 00-57, passed December 12, 2000.
Statutory reference:
   Local Government Taxpayers’ Bill of Rights Act, see ILCS Ch. 50, Act 45, §§ 1 et seq.
§ 894.01 SHORT TITLE.
   This chapter shall be known and may be cited as the “Locally Imposed and Administered Tax Rights and Responsibility Ordinance.”
(Ord. 00-57, passed 12-12-2000)
§ 894.02 SCOPE.
   The provisions of this chapter shall apply to the city’s procedures in connection with all of the city’s locally imposed and administered taxes.
(Ord. 00-57, passed 12-12-2000)
§ 894.03 DEFINITIONS.
   For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   ACT. The Local Government Taxpayers’ Bill of Rights Act.
   CITY. The City of Berwyn, Cook County, Illinois.
   CORPORATE AUTHORITIES. The Mayor and Council of the city.
   LOCAL TAX ADMINISTRATOR. The Director of Finance who is charged with the administration and collection of the locally imposed and administered taxes, including staff, employees or agents, to the extent the same 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 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 city that is collected or administered by the city 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 city other than infrastructure maintenance fees.
   NOTICE. Each audit notice, collection notice or other similar notice or communication in connection with each of the city’s locally imposed and administered taxes.
   TAX ORDINANCE. Any ordinance adopted by the city that imposes any locally imposed and administered tax.
   TAXPAYER. Any person required to pay any locally imposed and administered tax and generally includes the person upon whom the legal incidence of the 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 city.
(Ord. 00-57, passed 12-12-2000)
§ 894.04 NOTICES.
   Unless otherwise provided, whenever notice is required to be given, the notice is to be in writing, mailed not less than seven calendar days prior to the day fixed for any applicable hearing, audit or other scheduled act of the Local Tax Administrator. The notice shall be sent by the Local Tax Administrator as follows:
   (A)   First class or express mail, or overnight mail, addressed to the person concerned at the person’s last known address; or
   (B)   Personal service or delivery.
(Ord. 00-57, passed 12-12-2000)
§ 894.05 LATE PAYMENT.
   Any notice, payment, remittance or other filing required to be made to the city pursuant to any tax ordinance shall be considered late unless it is physically received by the city on or before the due date, or unless it is received in an envelope or other container displaying a valid, readable United States postmark dated on or before the due date, properly addressed to the city, with adequate postage prepaid.
(Ord. 00-57, passed 12-12-2000)
§ 894.06 PAYMENT GENERALLY.
   Any payment or remittance received for a tax period shall be applied in the following order:
   (A)   First, to the tax due for the applicable period;
   (B)   Second, to the interest due for the applicable period; and
   (C)   Third, to the penalty for the applicable period.
(Ord. 00-57, passed 12-12-2000)
§ 894.07 CREDITS AND REFUNDS.
   (A)   The city shall not refund or credit any taxes voluntarily paid without written protest at the time of payment in the event that a locally imposed and administered tax is declared invalidly enacted or unconstitutional by a court of competent jurisdiction. However, a taxpayer shall not be deemed to have paid the tax voluntarily if the taxpayer lacked knowledge of the facts upon which to protest the taxes at the time of payment or if the taxpayer paid the taxes under duress.
   (B)   The statute of limitations on a claim for credit or refund shall be four or fewer years after the end of the calendar year in which payment in error was made. The city shall not grant a credit or refund of locally imposed and administered taxes, interest or penalties to a person who has not paid the amounts directly to the city.
   (C)   The procedure for claiming a credit or refund of locally imposed and administered taxes, interest or penalties paid in error shall be as follows:
      (1)   The taxpayer shall submit to the Local Tax Administrator in writing a claim for credit or refund together with a statement specifying:
         (a)   The name of the locally imposed and administered tax subject to the claim;
         (b)   The tax period for the locally imposed and administered tax subject to the claim;
         (c)   The date of the tax payment subject to the claim and the canceled check or receipt for the payment;
         (d)   The taxpayer’s recalculation, accompanied by an amended or revised tax return, in connection with the claim; and
         (e)   A request for either a refund or a credit in connection with the claim to be applied to the amount of tax, interest and penalties overpaid, and, as applicable, related interest on the amount overpaid; provided, however, that there shall be no refund and only a credit given in the event the taxpayer owes any monies to the city.
      (2)   Within ten days of the receipt by the Local Tax Administrator of any claim for a refund or credit, the Local Tax Administrator shall either:
         (a)   Grant the claim; or
         (b)   Deny the claim, in whole or in part, together with a statement as to the reason for the denial or the partial grant and denial.
      (3)   In the event the Local Tax Administrator grants, in whole or in part, a claim for refund credit, the amount of the grant for refund or credit shall bear interest at the rate of 4% per annum, based on a year of 365 days and the number of days elapsed, from the date of the overpayment to the date of mailing of a refund check or the grant of a credit.
(Ord. 00-57, passed 12-12-2000)
§ 894.08 AUDIT PROCEDURES.
   (A)   Any request for a proposed audit pursuant to any locally administered tax shall comply with the notice requirements of this chapter.
   (B)   Each notice of audit shall contain the following information:
      (1)   The tax;
      (2)   The time period of the audit; and
      (3)   A brief description of the books and records to be made available for the auditor.
   (C)   Any audit shall be conducted during normal business hours and if the date and time selected by the Local Tax Administrator is not agreeable to the taxpayer, another date and time may be requested by the taxpayer within 30 days after the originally designated audit and during normal business hours.
   (D)   The taxpayer may request an extension of time to have an audit conducted. The audit shall be conducted not less than seven days nor more than 30 days from the date the notice is given, unless the taxpayer and the Local Tax Administrator agreed to some other convenient time. In the event the taxpayer is unable to comply with the audit on the date in question, the taxpayer may request another date within the 30 days, approved in writing, that is convenient to the taxpayer and the Local Tax Administrator.
   (E)   Every taxpayer shall keep accurate books and records of the taxpayer’s business or activities, including original source documents and books of entry denoting the transactions which had given rise or may have given rise to any tax liability, exemption or deduction. All books shall be kept in the English language and shall be subject to and available for inspection by the city.
   (F)   It is the duty and responsibility of every taxpayer to make available the taxpayer’s books and records for inspection by the city. If the taxpayer or tax collector fails to provide the documents necessary for audit within the time provided, the Local Tax Administrator may issue a tax determination and assessment based on the Local Tax Administrator’s determination of the best estimate of the taxpayer’s tax liability.
   (G)   If an audit determines there has been an overpayment of a locally imposed and administered tax as a result of the audit, written notice of the amount of overpayment shall be given to the taxpayer within 30 days of the city’s determination of the amount of overpayment.
   (H)   In the event a tax payment was submitted to the incorrect local governmental entity, the Local Tax Administrator shall notify the local governmental entity imposing the tax.
(Ord. 00-57, passed 12-12-2000)
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