TITLE 3
REVENUE AND FINANCE
   Ch. 3-4   Uniform Revenue Procedures
   Ch. 3-8   Policemen's and Firemen's Death Benefit Fund
   Ch. 3-12   Sewer Revenue Fund
   Ch. 3-16   Chicago Boat Mooring Tax
   Ch. 3-20   Reserved
   Ch. 3-24   Chicago Hotel Accommodations Tax
   Ch. 3-27   Chicago Use Tax for Nontitled Personal Property
   Ch. 3-28   Chicago Use Tax for Titled Personal Property
   Ch. 3-29   Chicago Use Tax for Nonretail Transfers of Motor Vehicles
   Ch. 3-30   Chicago Restaurant and Other Places for Eating Tax Ordinance
   Ch. 3-32   Chicago Personal Property Lease Transaction Tax
   Ch. 3-33   Chicago Real Property Transfer Tax
   Ch. 3-40   Occupation Taxes
   Ch. 3-41   Chicago Gas Use Tax
   Ch. 3-42   Cigarette Tax
   Ch. 3-43   Chicago Bottled Water Tax
   Ch. 3-44   Liquor Tax
   Ch. 3-45   Chicago Soft Drink Taxes
   Ch. 3-46   Chicago Ground Transportation Tax
   Ch. 3-47   Chicago Liquid Nicotine Product Tax
   Ch. 3-48   Motor Vehicle Lessor Tax
   Ch. 3-49   Chicago Other Tobacco Products Tax
   Ch. 3-50   Chicago Checkout Bag Tax
   Ch. 3-51   Cannabis Tax
   Ch. 3-52   Vehicle Fuel Tax
   Ch. 3-53   Electricity Use Tax
   Ch. 3-54   Chicago Electricity Infrastructure Maintenance Fee Ordinance
   Ch. 3-55   Chicago Fee on New Tires Ordinance
   Ch. 3-56   Wheel Tax Licenses
   Ch. 3-60   Municipal Automobile Renting Use Tax
   Ch. 3-64   Emergency Telephone System
   Ch. 3-70   Reserved
   Ch. 3-73   Chicago Simplified Telecommunications Tax
   Ch. 3-75   Reserved
   Ch. 3-80   Chicago Water and Sewer Tax
   Ch. 3-92   Chicago Property Tax Limitation
   Ch. 3-94   Fallen Heroes Property Tax Abatement
CHAPTER 3-4
UNIFORM REVENUE PROCEDURES
Article I.  General Provisions
3-4-010   Title and application.
3-4-020   Definitions.
3-4-030   Publication of rules and regulations.
3-4-040   Notice.
3-4-050   Postmark rule.
3-4-060   Reserved.
3-4-070   Counting Saturdays, Sundays and holidays.
3-4-080   Confidentiality.
3-4-090   Application of payment.
3-4-100   Credits and refunds.
3-4-110   Survival of liability.
3-4-120   Statute of limitations.
3-4-130   General presumptions and burden of proof.
3-4-140   Bulk sales or transfers.
Article II.  Powers of the Comptroller
3-4-150   General powers.
3-4-151   Additional duties of the department.
3-4-152   Problems resolution.
3-4-153   Financial hardship.
3-4-160   Power to issue tax determination and assessment.
Article III.  Duties of the Taxpayer and Tax Collector
3-4-170   Maintaining books and records.
3-4-180   Duty to produce documents.
3-4-185   Reserved.
3-4-186   Annual returns.
3-4-187   Tax payments.
3-4-188   Estimated tax payment option.
3-4-189   Consolidated returns and payments.
Article IV.  Interest and Penalties
3-4-190   Interest on tax debts.
3-4-200   Late penalties.
3-4-210   Failure to file penalty.
3-4-220   Negligence or wilfulness penalty.
3-4-230   Failure to remit collected taxes penalty.
3-4-240   Reasonable cause standards.
3-4-250   Nonsufficient funds check provision; invalid credit card payments.
3-4-260   Interest on nontax debt.
3-4-265   Voluntary disclosure.
Article V.  Enforcement Provisions
3-4-270   Officer and employee liability.
3-4-280   Tax collector funds as debt to city.
3-4-290   Reserved.
3-4-300   Liens and right to levy.
3-4-305   Removal of liens.
3-4-310   Fines.
3-4-320   License suspension and revocation.
3-4-325   Erroneous written information or written advice.
Article VI.  Hearing Process
3-4-330   Right to protest tax determination and assessment.
3-4-335   Action to enforce payment.
3-4-340   Hearing procedures.
Article VII.  Other Provisions
3-4-350   Powers of the finance committee.
3-4-360   Severability.
ARTICLE I.  GENERAL PROVISIONS (3-4-010 et seq.)
3-4-010  Title and application.
   A.   This chapter shall be known as the “uniform revenue procedures ordinance” and shall supplement all other applicable chapters of the Municipal Code of Chicago (hereinafter, the “code”).
   B.   The provisions of this chapter shall apply to the extent that they are not inconsistent with the provisions of applicable chapters of the code and to the extent other chapters or ordinances are silent.
(Added Coun. J. 11-14-91, p. 7458)
3-4-020  Definitions.
   When any of the following words or terms are used herein, whether or not capitalized, they shall have the meaning or construction ascribed to them in this section:
   “Administrative law officer” means a licensed attorney appointed by the department of administrative hearings to conduct hearings and to issue final determinations regarding taxpayer or tax collector petitions and protests as to any issue arising under the provisions of this ordinance or under any other ordinance that imposes a tax or creates any nontax debt due and owing the city.
   “City” means the City of Chicago, Illinois.
   “City council” means the city council of the city.
   “Comptroller” means the comptroller of the city.
   “Department” means the department of finance of the city.
   “Director” or “director of revenue” means the director of revenue of the city.
   “Nontax debt” means a specified sum of money owed to the city for any of the following reasons and for which the period granted for payment has expired, along with any associated interest, penalty or fee:
      (1)   Nonpayment of permit or license fees;
      (2)   Nonpayment of fees for inspection services provided by the city;
      (3)   Nonpayment of fees for privileges provided by the city;
      (4)   Nonpayment of rent for property leased from the city;
      (5)   Nonpayment of fees for use of city property;
      (6)   Nonpayment of fees for emergency medical services provided by the city; and
      (7)   Tendering a check to the city that, upon presentation, is returned to the city because of nonsufficient funds, when the check was originally tendered as payment for any nontax debt defined above; provided, however, that, if any of the above sums are not required by ordinance, regulation or contract to be paid or remitted to the department, such sums shall not be considered a nontax debt for purposes of this chapter.
   “Person” means any natural individual, corporation, partnership, limited liability company, association, trust, joint venture, foundation or other legal entity, including, but not limited to, any receiver, executor, trustee, conservator or other representative appointed by order of any court.
   “Tax” means any sum, other than interest, penalties or fines, payable pursuant to a revenue measure imposed under any of the chapters of this Code or under any other ordinance passed by the city council. The term “tax” shall not include regulatory, compensation or franchise fees.
   “Tax collector” means any person required to collect and remit any tax and any person who collects a tax, whether or not required to do so.
   “Tax ordinance” means any chapter of this Code, or other ordinance passed by the city council, that imposes a tax.
   “Taxpayer” means any person required to pay any tax and upon whom the legal incidence of the tax is placed.
   “Tax remittance” means all tax monies collected from taxpayers by a tax collector to be transferred to the city.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-17-93, p. 42192; Amend Coun. J. 7-10-96, p. 24982; Amend Coun. J. 11-12-97, p. 56813; Amend Coun. J. 4-29-98, p. 66564, § 2; Amend Coun. J. 11-13-07, p. 14999, Art. I, § 7; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 11-8-12, p. 38872, § 28)
3-4-030  Publication of rules and regulations.
   Any rule or regulation promulgated under this chapter or under any tax ordinance shall be published in one or more newspapers of general circulation in the city no fewer than 10 days and no more than 30 days prior to its effective date.
(Added Coun. J. 11-14-91, p. 7458)
3-4-040  Notice.
   A.   Unless otherwise provided, whenever the department or the comptroller is required to give notice under this chapter, or under any tax ordinance, notice may be given by: (1) first class, express or priority mail, registered or certified mail (with or without return receipt requested), or overnight carrier any of which shall be addressed to the person concerned at the person's last known address or, if the person is not a natural individual, addressed to the person concerned at the address identified as the address of the person's registered agent, officer, partner or other agent or (2) personal service on the person, or if the person is not a natural individual, on the person's registered agent, officer, partner or other agent.
   B.   Unless otherwise provided, whenever notice is required to be given, it shall be given not less than seven calendar days prior to the day fixed for any hearing or the doing of any act by comptroller, the department, or any agent or employee of the department.
   C.   Any person who is entitled to notice under this chapter, or under any tax ordinance, who, after due diligence, cannot be located by the department shall be deemed to appoint the city clerk as his or her agent for the service of notice or process in any matter arising under this chapter or under any tax ordinance. Notice or process shall be served by the department on the city clerk by leaving at the office of the city clerk, at least 15 days prior to the event specified in the notice, a true and certified copy thereof, and by sending to the person by registered or certified mail, postage prepaid, a like and true certified copy, with an endorsement thereon of service on the city clerk, addressed to the person's last known address. Service of notice or process in this manner shall have the same force and validity as if served on the person personally.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 7-10-96, p. 24982; Amend Coun. J. 4-29-98, p. 66564; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
3-4-050  Postmark rule.
   Unless otherwise provided, any notice, payment, remittance or other filing required to be made with the department under this ordinance, or under any tax ordinance, shall be considered late unless it is either: (1) physically received by the department on or before the due date, or (2) received in an envelope or wrapper displaying a valid, readable United States mail postmark dated on or before the due date, properly addressed to the department, with adequate postage prepaid.
(Added Coun. J. 11-14-91, p. 7458)
3-4-060  Reserved.
Editor's note – Coun. J. 5-24-06, p. 76266, § 1, repealed § 3-4-060, which pertained to alternative methods of transmitting payment.
3-4-070  Counting Saturdays, Sundays and holidays.
   The time within which any act provided by this chapter, or any tax ordinance, is to be done shall be computed by excluding the first day and including the last, unless the last day is a Saturday, Sunday or holiday as fixed in any ordinance now or hereafter in force in the city. In such cases, the Saturday, Sunday or holiday shall be excluded. If the next day succeeding a Saturday, Sunday or holiday is also a Saturday, Sunday or holiday, then the next succeeding day similarly shall be excluded.
(Added Coun. J. 11-14-91, p. 7458)
3-4-080  Confidentiality.
   A.   (1)   All information that the department or the department of administrative hearings receives from returns or reports from any investigation, or from any hearing conducted under this chapter, or under any tax ordinance, shall be confidential and shall be used for official purposes only.
      (2)   Any person who divulges confidential information in any manner and for any purpose, except in accordance with a proper judicial order, or as otherwise provided by law, shall be subject to a term of incarceration not to exceed six months or a fine not to exceed $500.00 or both.
   B.   Nothing in this chapter shall prevent the comptroller from publishing or making available to the public the names and addresses of persons filing returns or reports under this chapter, or under any tax ordinance, or from publishing or making available reasonable statistics concerning the operation of a tax by grouping the contents of returns so that the information in any individual return is not disclosed.
   C.   Nothing in this chapter shall prevent the comptroller from furnishing to the United States government, to the government of any state or to any federal or state officer or agency, for exclusively official purposes, information received by the department in administering this chapter or any tax ordinance; provided, however, that the other government or governmental officer or agency agrees to furnish tax information requested by the department.
   D.   (1)   Furnishing information to a seller or purchaser under Section 3-4-140 of this chapter is an official purpose within the meaning of this section:
      (2)   Furnishing returns, reports or information to the city's auditor, or his or her authorized agent, or to the city council finance committee, as provided by Section 3-4-350 of this chapter, are official purposes within the meaning of this section.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 7-10-96, p. 24982; Amend Coun. J. 11-12-97, p. 56813; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
3-4-090  Application of payment.
   A.   For all periods before December 31, 1999, any payment or remittance received for a tax period will be applied first to penalties for the period, then to interest due for the period, and then to the tax due for the period.
   B.   For all periods after December 31, 1999, any payment or remittance received for a tax period will be applied first to the interest due for the period, then to the tax due for the period and then to the penalties for the period.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 5-12-99, p. 106; Amend Coun. J. 3-31-04, p. 20916, § 3.4)
3-4-100  Credits and refunds.
   A.   If a tax ordinance does not provide for a credit or refund, and it appears that an amount of tax, interest or penalty has been paid or remitted in error to the department, the taxpayer or tax collector may file a claim for credit or refund; provided, however, that no person shall be eligible for a credit or refund unless the person paid or remitted the tax, interest or penalty directly to the department.
   B.   Any claim for a credit or refund must be filed in writing on forms provided by the department not later than four years from the date on which payment or remittance in error was made.
   C.   The department shall allow a claim for credit or refund only for sums paid or remitted through a mistake of fact, an error of law or as provided by subsection D. of this section.
   D.   In the event that a court of competent jurisdiction has declared a tax unconstitutional and the judgment of constitutional invalidity is final and all rights to appeal open to the department have expired or have been exhausted, then the department shall allow a claim for credit or refund but only if the claim is filed by a taxpayer or tax collector who, at the time of payment or remittance (1) paid or remitted the tax under written protest, or (2) paid or remitted the tax into an escrow account established by administrative order.
   E.   No credit or refund shall be allowed for any amount paid or remitted in error unless:
      (1)   In the case of a claim for credit or refund by a taxpayer, the taxpayer either:
         a)   Bore the burden of paying the tax and did not shift the burden to another person, or
         b)   Shifted the burden of paying the tax to another person, but has unconditionally repaid the tax to that person;
      (2)   In the case of a claim for credit or refund by a tax collector, the tax collector has unconditionally repaid the tax collected to the person from whom it was collected.
   F.   Any credit or refund allowed under this section will bear simple interest at the rate of three percent per annum, calculated daily, based on a 365 day calendar year, from the date the department received the erroneous payment or remittance until the date the comptroller approves in writing a credit or refund; provided, however, that interest will not accrue on a credit or refund resulting from overpayments of an annual return tax, requested pursuant to Section 3-4-186(H) of this chapter.
   G.   (1)   Except as provided in Section 3-4-330 of this chapter or by order of court, no credit or refund shall be allowed for any sum paid or remitted in satisfaction of a final assessment or in settlement of any claim for taxes, interest or penalties asserted by the department.
      (2)   No credit or refund shall be allowed if a claimant owes the city a debt, as defined by Section 4-4-150 of this Code; provided, however, that the department may allow a credit or refund if the comptroller determines that: (a) the claimant has entered into an agreement with the department or other appropriate city department for the payment of all debts owed the city and such claimant is in compliance with the agreement; or (b) the claimant is contesting liability for or the amount of the debt in a pending administrative or judicial proceeding; or (c) the claimant has filed a petition in bankruptcy and the debts owed to the city are dischargeable in bankruptcy.
   H.   A claim for credit or refund shall be acknowledged in writing by the comptroller. The written acknowledgment shall identify the claim and state the date upon which it was received.
   I.   (1)   As soon as practicable after a claim for credit or refund is filed, the comptroller shall examine the credit or refund request and determine the amount of credit or refund due, if any, and shall issue a written notice to the claimant of a tentative determination.
      (2)   The tentative determination of claim shall be prima facie correct and the claimant shall have the burden of proving with books, records, or other documentary evidence that the determination is incorrect.
      (3)   If the claimant disagrees with the tentative determination, the claimant may file with the department a written protest. The written protest which shall be on a form prescribed by the comptroller must be filed within 35 days of receiving the written notice of tentative determination of a claim.
      (4)   If a timely protest is filed with the department, the comptroller shall refer the protest to the department of administrative hearings upon the written request of the taxpayer or tax collector or at such earlier time as the comptroller deems appropriate. The department of administrative hearings thereupon shall fix the time and place for a hearing, give written notice thereof, and appoint an administrative law officer who shall conduct the hearing. The director of the department of administrative hearings may also promulgate additional governing procedures for the conduct of hearings held under this section.
      (5)   Any hearing held under this subsection shall be governed by the procedures set forth in Section 3-4-340 of this chapter.
      (6)   Upon conclusion of the hearing, the administrative law officer shall issue a final determination. Written notice of the administrative law officer's final determination shall be given to the claimant.
      (7)   If the claimant fails to file a timely written protest, the tentative determination shall become final without further notice.
   J.   The comptroller may issue to a claimant a letter of credit if the comptroller determines that a claimant may be able to use the credit in the foreseeable future or may issue a refund, in lieu of a letter of credit. Refunds shall be paid in the order of issuance from funds appropriated to the department for that purpose.
   K.   Application of credits to tax liabilities from periods either before or after the period for which credits are associated shall be made as follows:
      1.   If there are no liabilities to net against the credits, or the credits are greater than the liabilities in the same period, the credits will first be applied as payments to liabilities in prior periods.
      2.   The application of credits will begin in the oldest liability period within the statute of limitations, as set forth in Section 3-4-120, and apply within that period first to interest, next to tax, and finally to penalties. If credits remain, they will be applied to the next oldest period in the same manner, until all prior liabilities are paid or the credits are extinguished.
      3.   If a credit remains after all preceding liabilities have been satisfied, and the taxpayer is current in all tax filings, applicable interest will be calculated, and a refund will be issued for the resulting amount.
      4.   When a credit is applied to a tax liability in a prior period, the liability will continue to accrue interest through the due date of the credit period. Unpaid tax balances after application of a credit will continue to accrue interest through the due date of the next applied credit or the payment postmark date.
      5.   When a credit is applied to a later liability period, any unpaid balance will continue to accrue applicable interest through the date of the next applied credit.
      6.   When a credit is applied to a later liability period, the credit will accrue applicable interest through the due date of the liability period in which the credit was applied. If there is a remaining credit balance, it will continue to accrue applicable interest until applied to another deficiency or refunded.
      7.   Application of a credit to tax liabilities where more than one type of tax liability exists shall be divided proportionately between the tax liabilities so that each tax liability shall share the credit on the basis of the amount due for each tax liability.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-17-93, p. 42192; Amend Coun. J. 7-10-96, p. 24982; Amend Coun. J. 11-12-97, p. 56813; Amend Coun. J. 4-29-98, p. 66564; Amend Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 11-16-16, p. 38042, Art. III, § 1)
3-4-110  Survival of liability.
   If a deceased person owes any tax or nontax debt to the city, then the comptroller may assess the tax or nontax debt against the decedent's estate through the decedent's personal representative.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-8-12, p. 38872, § 29)
3-4-120  Statute of limitations.
   A.   Except as provided by subsection B., C. or D. of this section, the comptroller shall not issue any notice of tax determination and assessment to a taxpayer or tax collector for any period more than four years after the end of the calendar year in which the return for the period was filed with the department or the end of the calendar year in which the return for the period was due, whichever occurs later.
   B.   No statute of limitations applies where the person named in the tax determination and assessment: (1) filed a fraudulent tax return or remittance return or otherwise committed fraud; (2) failed to remit collected taxes to the department; or (3) agrees to waive the applicable statute of limitations.
   C.   [Reserved.]
   D.   Subject to the provisions of subsection B of this section, the statute of limitations set forth in subsection A of this section shall be extended by two years with respect to any period if: (1) no tax return or remittance return was filed for that period; or (2) the amount of tax paid for that period was less than 75 percent of the tax due; or (3) for any tax, during any four year period for which the Comptroller may issue a notice of tax determination and assessment, the total tax paid or remitted was less than 75 percent of the total tax due for that four year period.
   E.   If an amended return was filed for any period, the four year period shall commence at the end of the calendar year in which the amended return was filed; provided, however, that subject to the provisions of subsection B of this section the Department shall not issue a notice of tax determination and assessment to a taxpayer or tax collector more than six years after the original return was filed.
   F.   [Reserved.]
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 11-16-16, p. 38042, Art. III, § 1)
3-4-130  General presumptions and burden of proof.
   It shall be presumed that any tax, interest, penalty or nontax debt assessed by the comptroller is due and owing until the contrary is established. The person assessed has the burden of proving with documentary evidence, books and records that any tax, interest, penalty or nontax debt assessed by the comptroller is not due and owing.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
3-4-140  Bulk sales or transfers.
   A.   Seller's/Transferor's Notice Requirement.
      (1)   If a person conducts a business or activity that requires filing a tax return or remittance return with the department on any periodic basis or that requires licensing by the city pursuant to Title 4 of this Code, and the person:
         (a)   Sells or transfers the business or activity that requires the person to pay or remit a tax or be licensed by the city; or
         (b)   Sells or transfers a major part of the assets of the business or activity; or
         (c)   Sells or transfers, other than in the ordinary and usual course of business, a major part of any one or more of the following assets: (i) the stock of goods or inventory of the person; (ii) furniture or fixtures; (iii) machinery or equipment; or (iv) real property, then the person shall file with the department written notice of the intended sale or transfer.
      (2)   The seller's or transferor's written notice shall be filed with the department at least 45 days prior to the date of sale or transfer on a form provided by the department. The written notice shall set forth:
         (a)   The name of the seller or transferor;
         (b)   The name of the purchaser or transferee;
         (c)   A description of the property or business or activity to be sold;
         (d)   The purchase or transfer price;
         (e)   The date of sale or transfer; and
         (f)   Any other information the department may reasonably require.
      (3)   Within 30 days after sale or transfer, the seller or transferor shall file any tax returns or remittance returns and pay or remit to the department any taxes, interest, penalties, nontax debts and other debts due or accrued, and not paid or remitted, through the date of the sale or transfer.
   B.   Purchaser's / Transferee's Notice Requirement.
      (1)   At least 45 days prior to the date of sale or transfer, the purchaser or transferee shall file with the department written notice of intended sale or transfer on the form provided for in subsection A(2) of this section.
      (2)   The purchaser or transferee may give written notice in conjunction with the seller's or transferor's written notice.
      (3)   If the purchaser or transferee fails to file notice as required herein, then the purchaser or transferee shall be jointly and severally liable with the seller or transferor for the amount of taxes, interest, penalties, nontax debts and other debts owed by the seller or transferor to the city, but not exceeding fair market value of the property acquired by the purchaser or transferee.
   C.   Department's Response To Notice.
      (1)   If a timely written notice as required by this bulk sales provision is filed, then the department shall:
         (a)   Perform an audit of the seller's or transferor's books and records or otherwise determine all taxes, interest, penalties, nontax debts and other debts due or accrued through the date of sale or transfer; and
         (b)   At least 15 days prior to the date of sale or transfer, serve written notice on both the seller (transferor) and the purchaser (transferee) of the amount to be withheld from the purchase or transfer price to cover all taxes, interest, penalties, nontax debts and other debts due or accrued and unpaid or unremitted through the date of sale or transfer.
      (2)   Upon receiving timely written notice from the department of the amount to be withheld, the purchaser or transferee shall withhold this amount from the purchase or transfer price or, if payment of money or property is not involved, the purchaser or transferee shall withhold the performance that constitutes consideration for the sale or transfer, until the seller or transferor produces: (a) a receipt from the department showing that all taxes, interest, penalties, nontax debts and other debts have been paid or remitted, or (b) a certificate from the department showing no tax, interest, penalties, nontax debts or other debts are due.
      (3)   If the department fails to provide timely written notice to the purchaser or transferee as provided by subsection C(1)(b) of this section, then the purchaser or transferee shall be relieved of any duty to withhold from the purchase or transfer price and shall have no liability for taxes, interest, penalties, nontax debts or other debts due from the seller or transferor through the date of sale or transfer.
      (4)   If the department provides timely written notice to the purchaser or transferee of the amount to be withheld from the purchase or transfer price and that amount is withheld, then the purchaser's or transferee's liability for any taxes, interest, penalties, nontax debts or other debts through the date of sale or transfer shall be limited to the amount withheld.
      (5)   If the purchaser or transferee fails to withhold from the purchase or transfer price the amount requested by the department, then the purchaser or transferee shall be jointly and severally liable with the seller or transferor for all taxes, interest, penalties, nontax debts and other debts owed by the seller or transferor to the city but not exceeding the lesser of the fair market value of the property acquired or the amount requested by the department.
      (6)   The purchaser or transferee shall pay to the department upon the department's written demand any amount withheld under this bulk sales provision.
   D.   Seller's/transferor's continuing liability. Nothing in this Section 3-4-140 shall be construed to relieve the seller or transferor of liability for outstanding taxes, interest, penalties, nontax debts or other debts, except that any payments received from the purchaser or transferee pursuant to this section shall reduce the seller's or transferor's liability to the city.
   E.   The statutes of limitations provided by Section 3-4-120 of this chapter shall apply with respect to the issuance of a notice of tax determination and assessment to the purchaser or transferee in a bulk sale.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 5-12-99, p. 106; Amend Coun. J. 12-4-02, p. 99931, § 2.1)
ARTICLE II.  POWERS OF THE COMPTROLLER (3-4-150 et seq.)
3-4-150  General powers.
   A.   (1)   In addition to the powers provided in other provisions and chapters of this Code, including Chapter 2-32 of this Code, the comptroller is empowered to adopt, promulgate, and enforce rules and regulations pertaining to the administration and enforcement of the provisions of this chapter and any tax ordinance.
      (2)   The comptroller may from time to time prescribe and publish rules or regulations concerning the manner, format and medium in which tax returns are to be filed and tax payments or remittances are to be made. Any such rules or regulations shall include a provision allowing a taxpayer or tax collector who may suffer a financial or other hardship to file and pay or remit by other means, if the taxpayer or tax collector demonstrates the hardship in a written application to the comptroller. Any such rules or regulations may also include a penalty of $20 per incident for failure to comply with the rules or regulations, which shall be in lieu of the penalties provided by Sections 3-4-200, 3-4-210 and 3-4-220 of this chapter. If the comptroller determines that the taxpayer or tax collector had reasonable cause for the failure to comply, then the $20 penalty shall be waived.
   B.   (1)   The comptroller may correct or amend any tax return or remittance return at any time.
      (2)   The comptroller is authorized to determine and assess any tax, interest or penalty due under this chapter, or under any tax ordinance, and may amend a tax determination and assessment at any time before it becomes final. Any tax determination and assessment, or amended tax determination and assessment, shall be deemed prima facie correct and the burden shall be on the person assessed to prove the contrary.
   C.   (1)   In addition to the comptroller's authority to determine and collect any nontax debt by any other means, the comptroller is further authorized to assess any nontax debts due and owing the city by adding them to a tax determination and assessment.
      (2)   The department may issue, correct or amend any assessment of any nontax debt at any time before the tax determination and assessment becomes final. All initial nontax debt assessments and any amended nontax debt assessments shall be deemed prima facie correct and the burden shall be on the person assessed a nontax debt to prove the contrary.
   D.   The department is authorized to examine the books and records of any taxpayer or tax collector during business hours of the day to verify the accuracy of any return made or, if no return was made, then to ascertain and assess the tax imposed by any tax ordinance.
   E.   In the course of any audit, investigation or other inquiry, the comptroller may require any taxpayer or tax collector to file information on a form prescribed and furnished by the department.
   F.   The comptroller shall provide for a conference between a taxpayer or tax collector and a representative of the department to be held after the audit of the taxpayer or tax collector is completed and at least 20 calendar days before the comptroller issues a notice of tax determination and assessment; provided, however, that the department shall not be required to hold a conference if the comptroller determines in his or her sole discretion either (a) that delay will jeopardize the collection of any unpaid taxes or (b) that the taxpayer or tax collector will not agree to a date for holding the conference that is within 14 calendar days after the department notifies the taxpayer or tax collector that the audit has been completed. Conferences shall be held in person if deemed practicable by the department or otherwise by telephone.
   G.   The comptroller, with the approval of the corporation counsel, may compromise all disputes in connection with any tax or interest due or any tax, interest or penalty assessed.
   H.   For any debt arising in connection with a tax for which returns are required to be filed with the department, if the comptroller determines in his or her discretion that the costs of billing, maintaining, processing and otherwise administering the debt would exceed the amount of the debt itself, then the comptroller may order that no billing, maintaining, processing or other administrative costs be incurred with respect to such debt; provided, however, that such action on the part of the comptroller shall not be construed as a release, cancellation or discharge of the debt itself.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 5-24-06, p. 76266, § 1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
3-4-151  Additional duties of the department.
   In addition to all other rights, duties and responsibilities imposed by this Code, the department shall have the following duties and responsibilities:
   A.   The department shall furnish a written statement of rights to every taxpayer or tax collector that is issued a notice of tax assessment and determination, a tax bill, or a denial of a claim for credit or refund, or that requests a copy of such a written statement of rights. The statement shall describe in summary form the rights of taxpayers and tax collectors, and the obligations of the department, with respect to the administration, enforcement and collection of city taxes.
   B.   The department shall provide a brief written explanation of all tax liabilities and penalties on or with every tax notice issued.
   C.   The department shall not cancel any payment agreement unless the taxpayer or tax collector fails to comply with the material terms of the agreement, such as failing to pay any amount due, and fails to cure any breach of the agreement within the time permitted by the agreement or by the department.
   D.   Except in judicial proceedings, the department shall place any seized taxpayer or tax collector bank accounts in escrow with the bank for 20 calendar days immediately following the seizure to permit the taxpayer or tax collector to correct any department error.
(Added Coun. J. 5-12-99, p. 106)
3-4-152  Problems resolution.
   The comptroller shall establish a problems resolution committee within the staff of the department, which shall have as its primary purpose the resolution of complex administrative or processing problems concerning taxes, expediting of matters when unreasonable delays have occurred, ensuring that taxpayer rights are protected in the administration of the tax laws and giving of priority treatment to time- sensitive inquiries or cases of a truly urgent nature. The committee shall consider matters referred to it by the comptroller in his or her sole discretion, either at the request of a taxpayer or otherwise as the comptroller may determine. Any communication, recommendation, action or decision of the comptroller or committee regarding the problems resolution process shall be confidential and shall be within the sole discretion of the comptroller or committee.
(Added Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
3-4-153  Financial hardship.
   The comptroller shall establish a financial hardship committee within the staff of the department to consider written applications for abatement of tax liabilities that have been assessed by the comptroller, including related interest and penalties, in cases involving a demonstrated uncertainty as to collectability of the assessment within a reasonable period of time. The committee shall make recommendations to the comptroller. The comptroller shall deny any application where it is determined that the applicant has committed fraud or has otherwise failed to make good faith efforts to comply with the city's tax laws. Pursuant to Section 3-4-150 of the Municipal Code, any reduction of liability shall be subject to approval by the corporation counsel. Any communication, recommendation, action or decision of the comptroller or committee regarding the financial hardship process shall be confidential and shall be within the sole discretion of the comptroller or committee.
(Added Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
3-4-160  Power to issue tax determination and assessment.
   The comptroller may determine and assess the amount of any tax due and unpaid, together with applicable interest and penalties, if it appears that:
   A.   A person has violated any provision of this chapter, or any tax ordinance, or any rule or regulation promulgated under this chapter or any tax ordinance; or
   B.   The amount of any tax payment or remittance is incorrect because it does not include all taxes due and owing; or
   C.   Delay will jeopardize the collection of any accrued taxes that are not yet due or payable, and the comptroller declares these taxes to be immediately due and payable; or
   D.   A final assessment has been issued which did not include all taxes, interest and penalties payable for the periods involved; or
   E.   Any person by reason of any act or omission, or by operation of law, has become liable for the payment of any taxes, interest or penalties not originally incurred by that person.
   The comptroller shall serve written notice of any tax determination and assessment on the person to whom it is issued, demanding payment of all sums due and owing.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 7-10-96, p. 24982, § 11; Amend Coun. J. 11-8-12, p. 38872, § 30)
ARTICLE III.  DUTIES OF THE TAXPAYER AND TAX COLLECTOR (3-4-170 et seq.)
3-4-170  Maintaining books and records.
   Every taxpayer and tax collector shall keep accurate books and records of its business or activity, including original source documents and books of entry denoting the transactions that gave rise, or may have given rise, to any tax liability, exemption or deduction. All such books and records shall be kept in the English language and, at all times during business hours of the day, shall be subject to and available for inspection by the department.
(Added Coun. J. 11-14-91, p. 7458)
3-4-180  Duty to produce documents.
   A.   If, during an audit or investigation, any taxpayer or tax collector fails to make its books and records available for inspection by the department, then the comptroller may serve written notice by United States registered or certified mail or by personal service on the person being audited or investigated to produce the requested documents within 45 days from the date the notice is received. The comptroller may extend the 45-day time limit.
   B.   If the taxpayer or tax collector fails to provide the documents requested in subsection A of this section within the time so provided, then (1) the comptroller may issue a tax determination and assessment based on the best estimate of the person's tax liability, or (2) the comptroller may issue a subpoena requiring the attendance of any person having personal knowledge of any relevant facts and may issue subpoenas duces tecum for the production of books, records, papers or memoranda. In addition, the comptroller may issue a citation for each day beyond the 45-day time limit, or extension thereof, that the documents are not tendered and may request the city's corporation counsel to bring, or cause to be brought, an action to impose fines for disobeying or refusing to comply with a request made under this section. Fines shall be as provided for in Section 3-4-310 of this chapter.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
3-4-185  Reserved.
Editor's note – Coun. J. 11-17-99, p. 18040, § 1.2, repealed § 3-4-185, which pertained to annual filing option.
3-4-186  Annual returns.
   A.   For all periods beginning on or after January 1, 2000, returns for taxes and other revenue measures set forth in subsection B. of this section (the “annual return taxes”) shall be filed with the department on an annual basis. Each annual return shall be on a form prescribed by the comptroller and shall be filed on or before August 15 of each year. Except for the first annual return due on or before August 15, 2000, which shall cover the period January 1, 2000 to June 30, 2000, annual returns shall report tax liabilities and other applicable information for the 12-month period ending the immediately preceding June 30 (the “annual tax year”).
   B.   The following revenue measures, and such other revenue measures as the City Council may designate in the future, are annual return taxes, the returns for which shall be filed on an annual basis, except as otherwise provided in the ordinances imposing said revenue measures:
 

Annual Return Tax
Municipal Code Chapter/Section
Amusement Tax
Bottled Water Tax
Checkout Bag Tax
3-50
Distribution of Electricity Tax
Distribution of Gas Tax
Electricity Use Tax
Electricity Infrastructure Maintenance Fee
Emergency Telephone System Surcharge
Emergency Telephone Fee – Wireless
Employers' Expense Tax
Fountain Soft Drink Tax
Ground Transportation Tax
Hotel Accommodation Tax
Liquid Nicotine Product Tax
Liquor Tax
Motor Vehicle Lessor Tax
Parking Lot and Garage Operations Tax
Personal Property Lease Transactions Tax
Restaurant And Other Places For Eating Tax
Simplified Telecommunications Tax
Use tax for nontitled personal property – Contractors
Use tax for nontitled personal property – Retailers
Use Tax for Titled Property
Vehicle Fuel Tax
 
   C.   Every taxpayer or tax collector, except for taxpayers or tax collectors that make estimated tax payments pursuant to Section 3-4-188 of this chapter, shall file an annualization schedule with each annual return. The annualization schedule shall report the amounts subject to tax for each tax period during the applicable annual tax year and such other information as the comptroller may reasonably require.
   D.   Notwithstanding subsection A. of this section, if a taxpayer or tax collector ceases to engage in business during any month prior to June 1 of any annual tax year, then such taxpayer or tax collector shall request from the department an annual return form and shall file a completed return for each annual return tax within 45 days after such month.
   E.   For all tax returns due from January 1, 2000 through June 30, 2004, if a taxpayer or tax collector fails to file an annual return within the time or in the manner required by this section, then a late filing penalty equal to the greater of one percent of the total tax due for the applicable annual tax year or five percent of any amount payable with the annual return will apply, unless the comptroller determines that the taxpayer or tax collector had reasonable cause for the failure to file the annual return within the time or in the manner required. For all tax returns due after June 30, 2004, the provisions of section 3-4-200 shall apply.
   F.   If, for any annual tax year, the total amount of tax payable on the taxpayer's or tax collector's annual return exceeds the total amount paid by such taxpayer or tax collector for the annual tax year, then the taxpayer or tax collector shall pay the difference to the department on or before the date that the annual return is due, plus any applicable penalties and interest.
   G.   Any monthly or quarterly payment or remittance of an annual return tax made in accordance with either Section 3-4-187 or Section 3-4-188 of this chapter which exceeds the amount due for such period will be applied first to any interest, then to any tax, and then to any penalties due for the earliest tax period of the current annual tax year and then to any interest, any tax and any penalties due for each succeeding tax period of such annual tax year. If any such monthly or quarterly payment or remittance causes a taxpayer's or tax collector's total payments for the annual tax year to exceed the total amount due for the year to date for such annual return tax, then the excess will be applied to any future liabilities that may become due during such annual tax year for such annual return tax.
   H.   (1)   If, for any annual return tax, the total amount paid or remitted to the department by a taxpayer or tax collector during an annual tax year exceeds the amount shown as due on the taxpayer's or tax collector's annual return for such year, then such taxpayer or tax collector may elect on the annual return either (a) to request the department to issue a refund in the amount of such overpayment or (b) to apply the overpayment as a credit against future liabilities for such annual return tax; provided, however, that the option of applying an overpayment as a credit against future liabilities shall not be available as to overpayments that result from amounts that have been collected from other persons and not unconditionally repaid.
      (2)   In lieu of allowing an overpayment as a credit against future liabilities of a taxpayer or tax collector, the department may apply the overpayment first to any tax liability that the taxpayer or tax collector owes to the city. Where a taxpayer or tax collector elects on an annual return to apply an overpayment as a credit against future liabilities, the department will, within 30 days of receiving the annual return, notify the taxpayer or tax collector of the following:
         (a)   Whether the department has determined that the claimed overpayment appears to be an error.
         (b)   Whether any portion of the overpayment will be applied by the department to outstanding tax liabilities, or
         (c)   Whether the department is unable to determine if there are any outstanding tax liabilities due from the taxpayer or tax collector because of such person's failure to file all required annual returns.
      (3)   Nothing contained in this subsection (H) shall prohibit the comptroller from assessing additional taxes, interest or penalties owed by a taxpayer or tax collector in the event that the comptroller determines, within any applicable statute of limitations period, as a result of an audit or otherwise, that the amounts reported as owed, paid or available for use as credits during an annual tax year were incorrect.
(Added Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 12-12-01, p. 75777, § 2.3; Amend Coun. J. 12-4-02, p. 99931, § 2.3; Amend Coun. J. 11-19-03, p. 14216, § 1; Amend Coun. J. 1-14-04, p. 16854, § 1; Amend Coun. J. 12-12-07, p. 16789, § 1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 10-28-15, p. 12062, Art. II, § 1; Amend Coun. J. 11-16-16, p. 38042, Art. II, § 1; Amend Coun. J. 11-21-17, p. 61858, Art. II, § 1)
3-4-187  Tax payments.
   A.   Except for taxpayers or tax collectors that make estimated payments in accordance with Section 3-4-188 of this chapter, every taxpayer or tax collector that is required to pay or remit an annual return tax directly to the department shall pay or remit the actual amount of tax due on or before the fifteenth day following the end of the monthly tax period (or quarterly tax period if applicable) in which the liability was incurred. The tax shall be accompanied by a payment or remittance coupon as prescribed by the comptroller.
   B.   Notwithstanding subsection A. of this section, taxpayers or tax collectors may pay or remit without penalties or interest their total liability for an annual tax year with their annual return, rather than making monthly payments (or quarterly payments where applicable), provided that (1) their total liability for such annual return tax was less than or equal to $2,400.00 for the 12-month period immediately preceding the current annual tax year and (2) they filed returns or coupons and paid or remitted amounts for such annual return tax directly to the department for the entire 12-month period immediately preceding the current annual tax year.
(Added Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 11-17-10, p. 107294, § 1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 2-22-17, p. 42587, § 1)
3-4-188  Estimated tax payment option.
   A.   In lieu of paying or remitting amounts for actual tax liabilities as required by Section 3-4-187, and in lieu of filing the annualization schedule otherwise required by subsection 3-4-186 C., a taxpayer or tax collector may pay or remit estimated tax amounts for any annual return tax equal to 1/12 to (or 1/4 where applicable) of the taxpayer's or tax collector's total liability for such tax during the 12-month period immediately preceding the current annual tax year. Such estimated taxes shall be paid or remitted on or before the fifteenth day following the end of each calendar month (or calendar quarter where applicable). The amount paid shall be accompanied by a payment or remittance coupon as prescribed by the comptroller.
   B.   A taxpayer or tax collector may make estimated tax payments or remittances for an annual return tax only if: (1) the taxpayer or tax collector filed returns or coupons and paid or remitted amounts for such annual return tax directly to the department for the entire 12-month period immediately preceding the current annual tax year; (2) the taxpayer's or tax collector's total tax liability for such annual return tax during the 12-month period immediately preceding the current annual tax year was less than or equal to $2,000,000.00; and (3) the taxpayer's or tax collector's actual liability for such annual return tax during any three consecutive calendar months of the 12-month period immediately preceding the current annual tax year was less than or equal to 50 percent of such taxpayer's or tax collector's liability for such annual return tax for the entire 12-month period.
   C.   Timely and correct estimated tax payments made in accordance with this section shall not be subject to the interest and penalty provisions of Article IV of this chapter.
(Added Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 11-17-10, p. 107294, § 1; Amend Coun. J. 11-8-12, p. 38872, § 31)
3-4-189  Consolidated returns and payments.
   Taxpayers and tax collectors that have multiple business sites shall file a single annual consolidated return for each annual return tax, accompanied by a site schedule which separately reports the tax liability of each business site. When paying or remitting taxes, a taxpayer or tax collector shall use a single coupon covering all of its business sites for each annual return tax. The consolidated annual return and site schedule shall be on forms prescribed by the comptroller.
(Added Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
ARTICLE IV.  INTEREST AND PENALTIES (3-4-190 et seq.)
3-4-190  Interest on tax debts.
   A.   If a tax ordinance does not impose an interest charge for late payment, underpayment or nonpayment of the tax imposed by the ordinance, then (1) for all periods after December 31, 1991, and on or before December 31, 1999, an interest charge of one and one- quarter percent per month, or fraction thereof shall apply, and (2) for all periods after December 31, 1999, an interest charge of 12 percent per annum simple interest, calculated daily, based on a 365 day calendar year, shall apply.
   B.   Notwithstanding subsection A. of this section, if the department requests and obtains a taxpayer's or tax collector's written consent to extend the time to initiate or complete an audit of the taxpayer's or tax collector's books and records beyond the date when the statute of limitations would run on the department's right to issue a tax determination and assessment, then no interest shall accrue for the period by which the statute of limitations is extended.
   C.   (1)   Notwithstanding subsection A. of this section, if a hearing is held pursuant to Section 3-4-340 in connection with a tax determination and assessment, and a final assessment is not issued within 90 days of the latest of the following:
         (a)   the conclusion of the hearing;
         (b)   the latest date (including extensions) on which any motion, brief or memorandum became due;
         (c)   the latest date on which the protesting party filed any motion, brief or memorandum; or
         (d)   the date on which the transcript of the hearing is delivered to the department, then no interest shall accrue on the tax liability from the end of the applicable 90-day period to the date that the final assessment is issued.
      (2)   During any period that interest is tolled pursuant to this Subsection C., the department of administrative hearings shall transmit to the comptroller on a monthly basis a written report setting forth the status of the administrative law officer's decision.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-10-94, p. 59125; Amend Coun. J. 7-10-96, p. 24982; Amend Coun. J. 11-12-97, p. 56813; Amend Coun. J. 4-29-98, p. 66564; Amend Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 3-31-04, p. 20916, § 3.5; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
3-4-200  Late penalties.
   A.   If a tax ordinance does not impose a penalty for late filing of a tax return remittance required by the ordinance and the return is not filed within the time or in the manner provided by the ordinance, then a late filing penalty equal to ten percent of the total tax due for the period the return is being filed shall apply; provided, however, that for all periods after December 31, 1999, a late filing penalty equal to five percent shall apply; provided further, however, that for all tax returns due after June 30, 2004, a late filing penalty equal to the greater of the following shall apply: (1) one percent of the total tax due for the applicable return period, up to a maximum penalty of $5,000.00; or (2) five percent of any amount payable with the return. This penalty shall not apply if the failure to file penalty provided by Section 3-4-210 applies or if the late filing penalty provided by Section 3-4-186 E. applies.
   B.   If a tax ordinance does not impose a penalty for late payment or late remittance of the tax imposed by the ordinance and the tax is not paid or remitted within the time provided by the ordinance, then a late payment or remittance penalty equal to ten percent of the tax due and not timely paid or remitted shall apply; provided, however, that for all periods after December 31, 1999, a late payment or remittance penalty equal to five percent shall apply. This penalty shall not apply if a late filing penalty as provided in subsection A. of this section applies.
   C.   If the comptroller determines that the taxpayer or tax collector had reasonable cause for any of the following:
      (1)   paying late;
      (2)   remitting late;
      (3)   underpaying the applicable tax;
      (4)   filing a late or incomplete tax return; or
      (5)   filing a late or incomplete remittance return, then the applicable penalty shall be waived.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 1-14-04, p. 16854, § 2; Amend Coun. J. 3-31-04, p. 20916, § 3.6; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
3-4-210  Failure to file penalty.
   If a tax ordinance does not impose a penalty for failure to file a tax return or remittance return required by the ordinance and no return is filed prior to the department issuing a notice of tax deficiency or a notice of tax liability to the taxpayer or tax collector, then a failure to file penalty equal to 25 percent of the total tax due for the applicable reporting period shall apply, unless the comptroller determines that such failure to file a return was due to reasonable cause. This penalty may apply in addition to any late payment or remittance penalty provided by Section 3-4-200 B. of this chapter.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
3-4-220  Negligence or wilfulness penalty.
   A.   If a tax ordinance does not impose a penalty for negligent or wilful failure to pay or remit the tax imposed by the ordinance, then a penalty equal to 25 percent of the tax due and unpaid shall apply if the taxpayer or tax collector negligently or wilfully failed to pay or remit the tax.
   B.   This penalty may apply in addition to any late penalty provided by Section 3-4-200 of this chapter but will not apply if a failure to file penalty as provided by Section 3-4-210 applies.
(Added Coun. J. 11-14-91, p. 7458)
3-4-230  Failure to remit collected taxes penalty.
   A.   If a tax collector (1) knowingly collects any tax imposed by any tax ordinance, and (2) fails to remit the tax collected to the department before the department issues a notice of tax deficiency or notice of tax liability, then a penalty equal to 50 percent of the total tax collected and not remitted shall apply, unless the comptroller determines that such failure to remit collected taxes was due to reasonable cause.
   B.   This penalty may apply in addition to the failure to file penalty provided by Section 3-4-210 or, if the tax collector negligently or wilfully failed to remit the tax, this penalty may apply in addition to the negligence or wilfulness penalty provided by Section 3-4-220.
   C.   For any tax liability to which the failure to remit collected taxes penalty applies, the late penalties provided by Section 3-4-200 shall not apply.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
3-4-240  Reasonable cause standards.
   The comptroller may promulgate standards for determining reasonable cause. If the comptroller does not promulgate such standards, then the reasonable cause determination shall be made by applying the reasonable cause criteria of the United States Internal Revenue Service, as these standards may be amended.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
3-4-250  Nonsufficient funds check provision; invalid credit card payments.
   A.   If payment or remittance of any tax is made either: (1) by check and if the financial institution on which the check is drawn refuses to honor the check, or (2) by credit card and as a result of the card being canceled or the charge being placed in dispute or otherwise the amount is uncollectible, then it shall be treated as if no tax payment or remittance was made and a nonsufficient funds check processing fee, or a credit card nonpayment fee, in an amount provided by rule shall apply. This fee shall be in addition to any fine, penalties or interest provided by this chapter or any tax ordinance.
   B.   If payment of any nontax debt is made either: (1) by check and if the financial institution on which the check is drawn refuses to honor the check, or (2) by credit card and as a result of the card being canceled or the charge being placed in dispute or otherwise the amount is uncollectible, then a nonsufficient funds check processing fee, or a credit card nonpayment fee, in an amount provided by rule shall apply. This fee shall be in addition to any fine, penalties or interest provided by this chapter or other applicable ordinance.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 12-12-01, p. 75777, § 1.2)
3-4-260  Interest on nontax debt.
   A.   Unless otherwise provided by ordinance, for any nontax debt an interest charge of one and one- quarter percent per month, or fraction thereof, shall apply from the time the period granted for payment expired until the sum due is received; provided, however, that for all periods after December 31, 1999, an interest charge of one percent per month, or fraction thereof, shall apply.
   B.   The interest provided for in this section shall be in addition to any fine or penalty provided by ordinance.
   C.   Unless otherwise provided by ordinance, the period for payment of any inspectional fee shall expire six months after the date of the inspection and the period for payment of any emergency medical service charge shall expire three months after the city sends its first request for payment.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 5-12-99, p. 106; Amend Coun. J. 3-31-04, p. 20916, § 3.7)
3-4-265  Voluntary disclosure.
   A.   The comptroller shall issue written guidelines setting forth the terms and conditions applicable to the department's voluntary disclosure program, which permits eligible taxpayers and tax collectors to self- assess and pay their outstanding tax liabilities and interest in exchange for the waiver of all penalties. The guidelines, which may be amended from time to time, may permit eligible taxpayers and tax collectors to pay interest at a rate less than the amount set forth in Section 3-4-190 of this chapter and to pay not more than those liabilities arising during the four-year period immediately prior to the date on which a taxpayer or tax collector applies to participate in the program.
   B.   The guidelines may prohibit any taxpayer or tax collector that has received a written notice of tax audit or tax investigation to participate in the voluntary disclosure program with respect to the tax or taxes identified in the notice. The terms and conditions of the program shall be approved by the corporation counsel and shall apply to all taxpayers and tax collectors.
(Added Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
ARTICLE V.  ENFORCEMENT PROVISIONS (3-4-270 et seq.)
3-4-270  Officer and employee liability.
   A.   Any officer or employee of any taxpayer or tax collector who controls, supervises, or is responsible for filing tax returns or remittance returns or who is responsible for paying or remitting any tax imposed by any tax ordinance, and who wilfully fails to file any applicable return or wilfully fails to pay or remit any applicable tax, interest or penalty shall be personally liable for all such amounts due and owing. For the purposes of this subsection, “officer or employee of any taxpayer or tax collector” includes a partner of a partnership, a manager or member of a limited liability corporation, and a member of a registered limited liability partnership.
   B.   The personal liability of any person described in subsection A. of this section shall survive the dissolution of the taxpayer or tax collector. No notice of tax determination and assessment shall be issued to, and no collection action shall be commenced against, an officer or employee pursuant to this section more than three years after the conclusion of all administrative and judicial proceedings relating to any assessment issued to the taxpayer or tax collector which constitutes the basis of such officer's or employee's liability or, if no such proceedings are commenced, then three years after the date on which the assessment issued to the taxpayer or tax collector becomes final.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 5-12-99, p. 106; Amend Coun. J. 12-15-99, p. 21529, § 8)
3-4-280  Tax collector funds as debt to city.
   Any tax required to be collected by any tax collector pursuant to any tax ordinance and any tax in fact collected by a tax collector shall be collected in trust for the city and shall constitute a debt owed by the tax collector to the city.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 12-15-99, p. 21529, § 8; Amend Coun. J. 11-13-07, p. 14999, Art. I, § 7)
3-4-290  Reserved.
Editor's note – Coun. J. 4-29-98, p. 66564, § 2, repealed § 3-4-290, which pertained to suit to enforce payment.
3-4-300  Liens and right to levy.
   A.   To secure payment of any final assessment of any tax, interest or penalty due from a final assessee, the city shall have a lien upon all the final assessee's real and personal property located or found within the city, including all real or personal property acquired after the date on which any final assessment was issued.
   B.   1.   No city tax lien shall be effective against any bona fide purchaser for value of any item purchased in the usual and ordinary course of business from a person's stock in trade.
      2.   The department shall file a tax lien upon the property to be encumbered: a. For real property, with the registrar of titles or the recorder of deeds of Cook County; b. For personal property, with the recorder of deeds of Cook County and with the Secretary of State of Illinois.
      3.   At least 10 days prior to filing a lien, the department shall give notice to the final assessee of its intent to file the lien.
   C.   Nothing in subsection A of this section shall be construed to give the city a preference over the rights of any bona fide purchaser, mortgagee, judgment creditor or other lienholder who perfected its lien prior to the filing of the department's lien.
   D.   In addition to any other remedy provided by this chapter or otherwise by law, and pursuant to Section 8-3-15 of the Illinois Municipal Code, as amended, and the Illinois Retailers' Occupation Tax Act, as amended, the city may enforce its lien on personal property:
      1.   By levying on personal property or the rights to personal property. The term “levy” includes the power of distraint and seizure by any means; provided, however, the department must first demand payment of the assessed amount. If payment is not made within 10 days following receipt of the written demand and if no judicial or other review is pending, then the department may issue a warrant requesting the sheriff of Cook County to levy on the property and rights to such property found within the city, for payment of the amount of tax, interest, penalties and costs due. The sheriff may seize and sell such property or property rights so found and shall return to the city the money collected from the sale, less the normal fees for his or her services in executing the warrant.
      2.   After a written demand as provided in subsection D1 of this section is made, the comptroller also may serve process to levy on accounts or other intangible assets of a final assessee held by any bank, bank holding company, trust company, savings bank, industrial bank, land bank, safe deposit company, private banker, savings and loan association, building and loan association, credit union, currency exchange, cooperative bank, small loan company, sales finance company, investment company or any person owed by a bank or bank holding company.
   E.   In addition to any other remedy provided by this chapter or otherwise by law, the city may foreclose on its lien on real or personal property to the same extent and in the same manner as in the enforcement of other liens. No proceedings to foreclose shall be instituted more than seven years after the filing of the department's lien, except that this period shall not run:
      (1)   for the period of time in which a judicial or other review is pending on the final assessment that forms the basis for the lien or
      (2)   for the duration of any judicial order enjoining or restraining the department from instituting foreclosure proceedings.
   F.   All fees for the recording of notices of liens or release of liens shall be added to the sum payable by the final assessee.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 3-31-04, p. 20916, § 4.11; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
3-4-305  Removal of liens.
   Upon the written request of any affected person, the comptroller shall have removed at the department's own expense any improper lien recorded by the department and shall make every reasonable effort to correct the affected party's credit record. The comptroller also shall issue appropriate orders to ensure that liens are placed or maintained on property only when authorized by law.
(Added Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
3-4-310  Fines.
   A.   Any person found guilty of violating, neglecting, disobeying or refusing to comply with any of the provisions of this chapter, or of any tax ordinance, shall be subject to a fine of not less than $50.00 nor more than $200.00 for the first offense and not less than $300.00 nor more than $500.00 for the second and each subsequent offense; provided, however, that all actions seeking the imposition of fines only shall be filed as quasi-criminal actions subject to the provisions of the Illinois Code of Civil Procedure, as amended.
   B.   Any person found guilty of repeated offenses of more than three within any 180-day period shall, in addition to the fines provided in subsection A of this section, be subject to punishment by incarceration for a term not to exceed six months as provided by Section 1-2-1.1 of the Illinois Municipal Code, as amended, and the Illinois Code of Criminal Procedure, as amended.
   C.   A separate and distinct offense is committed for each day a person continues any violation or permits any violation to exist, after having actual notice thereof.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 3-31-04, p. 20916, § 4.12)
3-4-320  License suspension and revocation.
   A.   The mayor, or the mayor's designee, or the department of business affairs and consumer protection, may suspend or revoke any license if it is determined after a hearing that the licensee, or any person controlled by the licensee, has willfully failed to pay or remit any tax, interest or penalty due or has willfully failed to pay any nontax debt. No license shall be suspended or revoked under this subsection A. if, within ten days after the issuance of a license suspension or revocation order the total tax and nontax liability, including interest or penalties, is paid.
   B.   Written notice of the hearing shall be given to the licensee at the licensee's last known address not less than five days before the hearing is scheduled.
   C.   No action taken under this section shall release or discharge any person who is responsible for paying or remitting any tax from civil liability or from prosecution for any violation of this chapter or any tax ordinance.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 7-27-05, p. 53211, § 1; Amend Coun. J. 11-19-08, p. 47220, Art. V, § 5)
3-4-325  Erroneous written information or written advice.
   In the event that a taxpayer or tax collector demonstrates reasonable reliance upon erroneous written information or written advice from the department or the corporation counsel, then the comptroller shall abate any taxes, interest or penalties that result from such information or advice.
(Added Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
ARTICLE VI.  HEARING PROCESS (3-4-330 et seq.)
3-4-330  Right to protest tax determination and assessment.
   A.   Any person to whom the comptroller issues a tax determination and assessment shall be given written notice of the tax determination and assessment along with written demand for payment. The person named in the tax determination and assessment may file with the department a written protest. The written protest must be filed within 35 days of receiving the notice of tax determination and assessment.
   B.   The protest shall be on a form prescribed by the comptroller, and shall state the grounds for objecting to the tax determination and assessment.
   C.   If a written protest is not filed within the 35-day period, then the tax determination and assessment shall become a final assessment without further notice and without the necessity of a final assessment being issued; provided, however, that a person who fails to file a written protest within the 35-day period may nevertheless obtain a hearing, as though the person had timely filed a protest, if, within 30 days after the department issues to the person a written notice that the 35-day period has expired, the person (1) pays under protest the tax stated in the tax determination and assessment, together with the related interest, or $10,000, whichever is less, and (2) files a written protest, including therein a request that the amount paid under protest be returned.
   D.   In the event that a tax determination and assessment is amended, the department shall give the affected person written notice and an opportunity to be heard with respect to the amendment.
   E.   The comptroller at any time may add to any tax determination and assessment the amount of any nontax debt due and owing the city. In this event, the affected party shall be given notice and shall be given an opportunity to show that the nontax debt is not due and owing. This showing may be made in any hearing held in response to a tax protest and petition for hearing.
   F.   If a protest is filed and the protest is later withdrawn, then the Department of Administrative Hearings shall retain jurisdiction, and, upon motion of the Department, the administrative law officer shall enter a decision finding that the assessment at issue is a final assessment, and that the final assessment may be enforced pursuant to Section 3-4-345 of this Code. The protesting party shall be given written notice of the decision and final assessment.
   G.   If a protest is filed and the protest is later stricken or dismissed, then the Department of Administrative Hearings shall retain jurisdiction, and, upon motion of the Department, the case shall be treated as an action to enforce payment under Section 3-4-335 of this Code. In such a case, the Department shall not be required to perform the steps set forth in subsections 3-4-335(A) or (B).
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 4-29-98, p. 66564, § 2; Amend Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 11-14-18, p. 90308, Art. IV, § 1)
3-4-335  Action to enforce payment.
   A.   If a person fails to pay an assessment that has become final pursuant to Section 3-4-330(C), then the department may institute an action in the Department of Administrative Hearings to obtain a determination that the assessee has violated the ordinance that gave rise to the assessment and that the assessment is a debt due and owing to the city that may be enforced pursuant to Section 3-4-345 of this Code.
   B.   Prior to instituting an action pursuant to subsection A of this section, the department shall provide notice to the assessee which shall state: (1) the amount of the final assessment, including a description of any tax, interest, penalties or nontax debt due, and (2) that an administrative law officer appointed by the department of administrative hearings may issue a determination that the assessee has violated the ordinance giving rise to the assessment and that the assessment is a debt due and owing the city that may be enforced pursuant to Section 3-4-345.
   C.   If the assessee elects to contest the action, the assessee must file a written request with the Department of Administrative Hearings to schedule a hearing within 30 days of the date of the notice required by subsection B of this section, or within 30 days of the date of the order striking or dismissing a protest as referenced in Section 3-4-330(G), where applicable. If the assessee fails to file a written request for a hearing within the 30-day period, the assessee shall be deemed to have waived the opportunity for a hearing and an administrative law officer of the Department of Administrative Hearings shall enter a decision finding that the assessment at issue is a final assessment, and that the final assessment may be enforced pursuant to Section 3-4-345 of this Code. The protesting party shall be given written notice of the decision and final assessment.
   D.   At any hearing held pursuant to subsection C of this section, the department shall present a copy of the final assessment. The respondent’s defenses shall be limited to whether and to what extent the final assessment has been paid, whether the respondent is in fact the assessee and whether the respondent was afforded proper notice of the assessment before it became final. The respondent shall not be entitled to raise any defenses related to the respondent’s liability for the unpaid tax which gave rise to the final assessment.
   E.   After the conclusion of a hearing held pursuant to subsection C of this section, the administrative law officer shall make a final determination as to whether the respondent has violated the ordinance giving rise to the final assessment and whether the respondent has a debt due and owing the city.
      1.   If the administrative law officer finds that the respondent was not afforded proper notice of the assessment, then the administrative law officer shall afford the respondent 35 days to file a protest of the assessment with the Department of Administrative Hearings.
         a.   If the respondent files a timely protest, then the administrative law officer shall schedule and conduct a hearing consistent with Section 3-4-340 of this Code.
         b.   If the respondent fails to file a timely protest, then the administrative law officer shall prepare a final decision finding that the assessment at issue is a final assessment, and that the final assessment may be enforced pursuant to Section 3-4-345 of this Code. The respondent shall be given written notice of the decision and final assessment.
      2.   If the administrative law officer finds that the respondent was afforded proper notice of the assessment, but was not afforded proper notice of the respondent’s right to file a protest within an additional 30 days in accordance with the requirements of Section 3-4-330(C), then the administrative law officer shall afford the respondent 30 days to file a protest in accordance with the requirements of Section 3-4-330(C).
         a.   If the respondent files a timely protest in accordance with the requirements of Section 3-4-330(C), then the administrative law officer shall schedule and conduct a hearing consistent with Section 3-4-340 of this Code.
         b.   If the respondent fails to file a timely protest in accordance with the requirements of Section 3-4-330(C), then the administrative law officer shall prepare a final decision finding that the assessment at issue is a final assessment, and that the final assessment may be enforced pursuant to Section 3-4-345 of this Code. The respondent shall be given written notice of the decision and final assessment.
   F.   Nothing in this section shall prevent the city from seeking any remedy through the use of any court proceeding or other means authorized by applicable law, including an action to enforce payment of any tax, interest, penalties or nontax debt.
(Added Coun. J. 4-29-98, p. 66564, § 2; Amend Coun. J. 12-15-99, p. 21529, § 8; Amend Coun. J. 4-22-09, p. 58303; Amend Coun. J. 11-14-18, p. 90308, Art. IV, § 1)
3-4-340  Hearing procedures.
   A.   1.   If a timely protest is filed with the department, the comptroller shall refer the protest to the department of administrative hearings upon the written request of the taxpayer or tax collector or at such earlier time as the comptroller deems appropriate. The department of administrative hearings thereupon shall fix the time and place for a hearing, give written notice thereof, and appoint an administrative law officer who shall conduct the hearing. The director of the department of administrative hearings may also promulgate additional governing procedures for the conduct of hearings held under this section.
      2.   The administrative law officer is authorized to conduct hearings concerning any matter covered by this chapter or any ordinance and may determine the factual and legal matters raised by the parties to the hearing; provided, however, that the administrative law officer shall not hear or decide any claim that any ordinance is unconstitutional on its face or that the city council did not have authority to enact the ordinance. The administrative law officer also shall not hear or decide any claim not stated on the written protest, either as initially filed with the department or as subsequently amended prior to the hearing.
   B.   The administrative law officer may:
      1.   Examine any books, papers, records or memoranda bearing upon the business or activities of the taxpayer or tax collector;
      2.   Issue subpoenas requiring the attendance of any person having personal knowledge of any contested issue;
      3.   Issue subpoenas duces tecum for the production of books, records, papers, or memoranda;
      4.   Administer oaths;
      5.   Take testimony;
      6.   Make rulings as to the admissibility of evidence; and
      7.   Take any other action as may be required for the expeditious conduct of the hearing.
   C.   The administrative law officer is not bound by the technical rules of evidence. No informality in any proceeding or in the manner of taking testimony or receiving evidence shall invalidate any order, decision, or ruling of the administrative law officer.
   D.   The department's books, papers, records and memoranda or parts thereof may be proved in any hearing or legal proceeding by the original documents or by reproduced copy under the certificate of the comptroller. Without further proof, such original documents or reproduced copy shall be admissible into evidence before the department.
   E.   If the administrative law officer issues a subpoena or a subpoena duces tecum, the following rules shall apply:
      1.   Service shall be made as provided by the Illinois Code of Civil Procedure, as amended;
      2.   Fees of witnesses for attendance and travel shall be the same as the fees of witnesses before the circuit court of Cook County and shall be paid after the witness is excused from further attendance;
      3.   When a subpoena or subpoena duces tecum is issued at the instance of either party, the administrative law officer may require that party to bear the cost of service and any witness fee. The administrative law officer may require a deposit to cover the cost of service and witness fees.
   F.   Any party to a hearing may apply to any judge of the circuit court of this state for enforcement of any subpoena or subpoena duces tecum issued by a hearing officer holding a hearing authorized by this chapter.
   G.   The administrative law officer, or either party to a hearing, may cause witnesses to be deposed as provided by the Illinois Code of Civil Procedure, as amended, and the rules of the Supreme Court of Illinois, as amended. At the option of the party to be deposed, any officer or employee of that party shall be deposed through written questions alone.
   H.   1.   At any hearing held under this chapter, the tax determination and assessment and the assessment of any nontax debt shall be prima facie correct and the protesting party shall have the burden of proving with books, records and other documentary evidence that it is incorrect. When interpreting any issue of law pertaining to a tax ordinance, the administrative law officer shall apply any applicable rules and regulations issued by the comptroller pursuant to chapter 2-32 or any tax ordinance.
      2.   At the conclusion of a hearing, the administrative law officer shall prepare a final decision containing findings of fact and conclusions of law and shall issue the final assessment.
      3.   The protesting party shall be given written notice of the decision and final assessment, this notice shall contain a statement of the cost of certifying the record to the circuit court of Cook County, computed at the rate of $0.20 per page. The party seeking judicial review of the decision and final assessment shall bear the cost of certification. If the protesting party prevails on appeal, then the city shall reimburse that party for cost of certification.
      4.   Items constituting the record may include notices and demands; the initial and any amended tax determinations and assessments; the initial and any amended assessments of nontax debts; the written protest and petition for hearing; all relevant pleadings, briefs and memoranda of law; evidence admitted at the hearing; the transcribed testimony given at the hearing; and the decision and final assessment of the administrative law officer.
      5.   Within ten business days of receiving an administrative law officer's final decision, either party to the proceeding may petition the director of the department of administrative hearings or his or her designee to review the final decision. A final ruling by the director of the department of administrative hearings or his or her designee to reverse or modify any decision shall be based on the record created by the administrative law officer, and the director shall not make any determination of credibility without consulting the administrative law officer. If the director of the department of administrative hearings or his or her designee does not act on a petition within ten business days after receiving the petition, the petition shall be deemed denied on that date and the determination of the administrative law officer shall be final. The failure to submit a petition for review shall not waive or affect a party's right to judicial review.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 7-10-96, p. 24982; Amend Coun. J. 11-12-97, p. 56813; Amend Coun. J. 4-29-98, p. 66564, § 2; Amend Coun. J. 3-31-04, p. 20916, § 4.13; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
3-4-345  Enforcement of administrative law officer's decisions.
   Any findings, decision and order of an administrative law officer made pursuant to this chapter may be enforced pursuant to Section 2-14-103 of this Code or in any other manner provided by law.
(Added Coun. J. 4-29-98, p. 66564, § 2)
ARTICLE VII.  OTHER PROVISIONS (3-4-350 et seq.)
3-4-350  Powers of the finance committee.
   A.   In addition to the powers granted to it by the code, the committee on finance shall have the power to investigate the operation, effect, administration and enforcement of any city tax ordinance or revenue measure by the department or by any executive department, establishment or agency charged with the administration of taxes or revenue measures.
   B.   The committee on finance shall from time to time make available the findings, conclusions and results of any review or investigation for public examination and analysis.
   C.   Not more than twice a year, the committee on finance may hire a certified public accounting firm, which is a member in good standing of the Illinois Certified Public Accountants Society, to conduct an investigation of the operations of the department for the purposes set forth in subsection A of this section. The certified public accounting firm shall report its findings to the committee on finance. The certified public accounting firm, its employees, partners, and agents shall have access to all documents, including tax returns, that the certified public accounting firm deems necessary to conduct its investigation. Supplying such documentation to the certified public accounting firm shall be considered an official purpose under Section 3-4-080 of this chapter. The certified public accounting firm, its employees, partners, and agents shall be bound by the requirements of Section 3-4-080 of this chapter and shall not release or divulge any individual taxpayer information to any other person, except as provided in Section 3-4-080 of this chapter; provided, however, that, as a result of the investigation by the certified public accounting firm and after review with the comptroller, the comptroller shall provide the chief administrative officer of the committee on finance with individual taxpayer information when any question arises regarding the equitable administration and enforcement of the city's tax ordinances or revenue measures. Any violation of Section 3-4-080 of this chapter shall subject the violator to the punishments prescribed in that section.
   D.   Members of the committee on finance and their agents and employees shall be subject to the disclosure requirements set forth in Section 3-4-080 of this chapter, except as modified by subsection C of this section.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
3-4-360  Severability.
   If any provision of this chapter or the application of any provision is held unconstitutional or otherwise invalid, such occurrence shall not affect other provisions of this chapter, or their application, that can be given effect without the unconstitutional or invalid provision or its application. Each unconstitutional or invalid provision, or application of such provision, is severable, unless otherwise provided. The unconstitutionality or invalidity of this chapter, or of any provision shall not affect the specific tax ordinances or their provisions that this chapter supplements.
(Added Coun. J. 11-14-91, p. 7458)