In addition to the other powers conferred on him, the city comptroller shall have the powers enumerated in paragraphs A through F hereof:
A. To administer and enforce all the responsibilities, powers and duties delegated to him in every tax ordinance presently contained in or to be included in the Municipal Code of Chicago; provided, however, that where said tax revenues are now and are continued to be collected by the State of Illinois for and in behalf of the City of Chicago and remitted to the City of Chicago, the department of finance shall act solely in an advisory capacity with respect to such collections;
B. To correct errors of tax designation on department records and to notify the city treasurer so that necessary adjustments and corresponding changes may be made;
C. To investigate, analyze and propose new revenue programs for the City of Chicago toward the end that revenue, tax, license and permit fee financial burdens may be equitably distributed among the citizens of the City of Chicago;
D. To require the production and examination of books, papers, records and documents pertinent to any tax liability, or license and permit fee, or revenue question as well as to institute investigations, inquiries or hearings consistent with the requirements of due process of law and to take testimony and proof under oath at such hearings;
E. To take such steps, actions, and to request prosecutions by the corporation counsel's office, for the purpose of enforcing ordinances relating to revenue, tax, license and permit fees receivable by the City of Chicago;
F. To receive, hear and decide all protests and challenges to the determinations of tax liability of any taxpayer and to issue, tentative and final determinations of such claims;
G. To accept payments, including by credit card, in categories of receivables designated by the comptroller, and to impose a surcharge on such payments. Such surcharges, if any, shall reasonably relate to the average cost incurred by the city to process such payments. The comptroller shall post a notice setting forth the amount of applicable surcharges at all places where payments are accepted, including electronically for payments made on-line.
(Prior code § 7-8; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 2; Amend Coun. J. 11-21-17, p. 61858, Art. I, § 1)