2-32-080 Comptroller – Tax and revenue powers.

   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)

2-32-082 Comptroller – Debt collection contracts employing ex-offenders.

   (a)   The city comptroller is authorized, subject to the availability of duly appropriated funds, to negotiate and enter into contracts from time to time with one or more collection agencies which employ ex-offenders to perform debt collection services on the City's behalf (for purposes of this section, "Services").

   (b)   A collection agency shall not be eligible to contract with the City pursuant to this section unless all ex-offenders it employs to perform Services have been trained and screened for employment by one or more not-for-profit corporations that provide appropriate ex- offender training and screening services.

   (c)   As a prerequisite to entering into contracts pursuant to this section, the comptroller shall establish and apply standards of conduct and performance that the applicable not-for-profit corporation and collection agency must meet.

   (d)   The contracts authorized by this section may contain terms that the comptroller determines to be reasonable and appropriate, including terms governing reasonable compensation. Compensation for Services may, in the discretion of the comptroller, include payment based upon a percentage of debts collected that are attributable to Services performed.

(Added Coun. J. 2-13-13, p. 46724, § 2; Amend Coun. J. 11-13-13, p. 65198, § 1)

2-32-085 Voluntary charitable payroll deductions.

   (a)   The Chief Financial Officer shall administer a program under this section through which employees of the City may make contributions to charitable organizations by authorizing voluntary payroll deductions. The program shall supersede the voluntary payroll deduction program administered by the Department of Human Resources prior to May 9, 2007 (the effective date of this section).

   (b)   Pursuant to the program administered under this section, an employee may authorize the withholding of a portion of his or her salary or wages for contribution to a maximum number of 10 organizations designated as qualified to participate in the program administered under this section.

   (c)   In addition to the organizations specified in subsection (i), the Chief Financial Officer may from time to time recommend that the City Council designate by ordinance other not-for-profit organizations as eligible for participation in the program established under this section, provided that the total number of organizations having such designation at any time may not exceed 50. The Chief Financial Officer may from time to time recommend that the City Council by ordinance remove the designation of an organization that no longer meets the requirements of this section. No organization shall be designated as qualified to participate in such program unless it is a voluntary, charitable, health or welfare organization that provides or supports direct health or welfare services to individuals or their families, and is in compliance with the requirements in, and certifications made pursuant to, subsection (d).

   (d)   An organization desiring to be designated as qualified to participate in the program established under this section shall:

      (1)   Submit to the Chief Financial Officer an application in a form prescribed by the Chief Financial Officer;

      (2)   Certify that the organization (or all agencies benefitting from such organization) is tax exempt under the Internal Revenue Code; and

      (3)   Certify that the organization (or all agencies benefitting from such organization) conducts health or welfare programs and provides services to individuals directed at one or more of the following common human needs within a community: service, research, and education in the health fields; family and child care services; protective services for children and adults; services for children and adults in foster care; services related to the management and maintenance of the home; day care services for adults; transportation services; information, referral and counseling services; services to eliminate illiteracy; the preparation and delivery of meals; adoption services; emergency shelter care and relief services; disaster relief services; safety services; neighborhood and community organization services; recreation services; social adjustment and rehabilitation services; health support services; or a combination of such services designed to meet the special needs of specific groups, such as children and youth, the ill and infirm, and the physically or mentally handicapped; and that the organization and any such benefitting agencies provide the above-described services to individuals and their families in Chicago, or that the organization or benefitting agencies provide relief to victims of natural disasters and other emergencies on a where- and as-needed basis;

      (4)   Certify that it will pay its share of the program costs;

      (5)   Submit to the Chief Financial Officer a copy of the organization's annual report and, if the organization has an annual budget over $100,000, a copy of the most recently completed audit of the organization; and

      (6)   Provide such other information to the Chief Financial Officer as the Chief Financial Officer may reasonably require.

   (e)   Chief Financial Officer may require an organization designated as qualified to participate in the program administered under this section to provide, on a periodic or one-time basis, information reasonably necessary to determine whether the organization continues to be qualified to participate in the program.

   (f)   The designation of any organization that receives fewer than 250 contributions in any calendar year shall be subject to removal under subsection (c) for the subsequent calendar year.

   (g)   The Chief Financial Officer is hereby authorized to perform any acts as shall be necessary to implement this section, including negotiating, executing and entering into any advisable agreements and instruments.

   (h)   The Chief Financial Officer shall promulgate reasonable rules relating to the administration of the program.

   (i)   The following entities are eligible to participate in the program because they have been found to meet the qualifications of this section:

      100 Club of Chicago
      After School Matters
      American Cancer Society
      American Heart Association
      The Anti-Cruelty Society
      Big Brothers Big Sisters of Metropolitan Chicago
      Black Fire Brigade
      Black United Fund of Illinois, Inc.
      The three firefighter support organizations currently constituting CFDC Charities, Inc.
      Chicago Humanities Festival
      Chicago Children's Advocacy Center
      Community Health Charities of Illinois
      Community Shares of Illinois
      EarthShare Illinois
      Easterseals serving Chicagoland & Rockford
      Ende, Menzer, Walsh & Quinn Retirees', Widows' and Children's Assistance Fund
      Ginger Rugai Y-Me Softball Tournament
      Global Impact
      Hispanic Scholarship Fund
      Kids In Danger
      Little City
      March of Dimes
      Misericordia Heart of Mercy
      Muscular Dystrophy Association
      Prevent Child Abuse America
      Rainbows for All Children
      Sickle Cell Disease Association of Illinois
      Special Children's Charities – Special Olympics Chicago
      Special Olympics Illinois
      United Way
      United Negro College Fund, Inc.

   (j)   As used in this Section, "Chief Financial Officer" means the Chief Financial Officer of the City appointed by the Mayor or, if there is no such officer then holding that office, the City Comptroller.

(Added Coun. J. 4-11-07, p. 101755, § 1; Amend Coun. J. 11-5-08, p. 42731, § 1; Amend Coun. J. 11-23-20, p. 22956, § 1; Amend Coun. J. 3-24-21, p. 28492, § 1)

2-32-090 Employees handling public money – Appointment and removal.

   The comptroller and the treasurer shall be held responsible for the fidelity of any person appointed by each such officer, respectively, who shall have the custody of public money, and the appointing officer may in his discretion remove any such employee for cause.

(Prior code § 7-10; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 2)

2-32-092 Comptroller – Procurement of insurance for the city.

   In addition to the other powers conferred on him, the comptroller shall have the power to purchase, directly or through an insurance broker that he engages, and subject to the approval of the budget director, insurance for the city to cover risks in one or more categories.

(Added Coun. J. 11-16-11, p. 13798, Art. I, § 2)

2-32-093 Comptroller – Parking and parking administrator.

   (a)   The Comptroller shall serve ex officio as the Traffic Compliance Administrator provided for in Section 9-100-010 of this Code, and in that capacity, the Comptroller has the power to appoint ticketing agents, who may include a person, or the person’s designee, acting pursuant to a concession agreement with the City governing the operation, maintenance, improvement, installation and removal of, and collection of fees from certain designated parking meters, for purposes of enforcing parking laws and regulations.

   (b)   In addition to the powers authorized in subsection (a), the Comptroller has the following powers and duties:

      (1)   Subject to subsection (b)(4), to operate off-street parking facilities owned by the City, and to collect all fees and charges for the use of such facilities;

      (2)   To administer Chapter 9-100 of this Code;

      (3)   To negotiate and enter into intergovernmental agreements with the Illinois Secretary of State, and with other vehicle authorities and state agencies responsible for collecting and maintaining vehicle-related and driver-related information, for the purpose of sharing information relevant to motor vehicle registration and ownership and eligibility for parking- related privileges. Such agreements may include terms relating to indemnification by the City of Chicago and/or the payment of fees for such information, subject to the appropriation of funds;

      (4)   To direct the operation, maintenance, improvement, installation and removal of, and collection of fees from, parking meters consistent with the provisions of the code, and to determine comparable meter revenue rates pursuant to Section 9-68-050; provided however that if the City Council authorizes a concession agreement for the operation, improvement, installation, removal and maintenance of, and collection of fees from, certain designated parking meters, all powers provided for in subsections (b)(1) and (4) of this section shall be performed consistent with the terms of such concession agreement;

      (5)   To negotiate and enter into, subject to the approval of the City Council, licensing agreements or intergovernmental agreements for the use of the parking and compliance violation system, including any agreement for the marketing thereof.

      (6)   Subject to any Illinois statutory requirements governing jurisdiction over the public way, to negotiate and enter into agreements with any Sister Agency, as that term is defined in Section 1-23-010, or the Metropolitan Pier and Exposition Authority ("Authority"), for enforcement of Chapter 9-64 on public ways, parking lots, and other property owned or controlled by the Sister Agency or Authority.

(Added Coun. J. 11-16-11, p. 13798, Art. I, § 2; Amend Coun. J. 11-26-19, p. 11514, Art. IV, § 1)

2-32-094 Indebtedness – Ineligibility for permits and acceptance of applications.

   (a)   Definitions. As used in this section, unless the context indicates otherwise:

   "Debt" shall have the meaning ascribed to the term in subsection (a) of Section 4-4-150.

   "Otherwise resolved" or "otherwise resolves" means any debt that (1) has been discharged by the city council in accordance with terms and conditions fixed by the city council; or (2) is governed by an agreement for payment of the debt entered into by the person owing such debt with a court of competent jurisdiction or the department of finance or the department of law or the State of Illinois or any appropriate city department or local, state or federal government agency or third party for the payment of all debts owed, if each person owing the debt is in compliance with the terms of the agreement; or (3) enforcement of which has been judicially stayed by a court of competent jurisdiction; or (4) is the subject matter of a good faith negotiation with the department of finance, as determined by the comptroller, to resolve a dispute contesting liability for, or the amount of, such debt; or (5) is dischargeable in bankruptcy and the person owing such debt has filed a petition in bankruptcy.

   "Requested city action" means the issuance of the applicable license or permit or acceptance of the applicable application by the responsible department.

   "Responsible department" means the city department responsible for issuing the applicable license or permit or for accepting the applicable application.

   "Satisfied" or "satisfies" mean any outstanding debt that has been or is paid in full.

   (b)   Investigation authorized. If the issuance of a license or permit or acceptance of an application is prohibited under this Code to any person who has outstanding debt, the department of finance may investigate whether such person has outstanding debt.

   (c)   Notification required. If, as a result of an investigation under this section, the department of finance determines that any applicable person has outstanding debt, the department shall notify the person owing the debt of its determination and of the fact that such person is ineligible under the Code for the requested city action until such time that the outstanding debt is satisfied or otherwise resolved. The notification required under this subsection shall:

      (i)   be in writing;

      (ii)   notify the person owing the debt and, if required under the Code, such person's agent, that the Municipal Code of Chicago prohibits the responsible department from granting the requested city action to persons who have outstanding debt;

      (iii)   state that the department of finance has determined that an outstanding debt exists;

      (iv)   describe the debt that is outstanding or inform the person owing the debt that, upon request, a description of the outstanding debt is available from the department of finance;

      (v)   inform the person owing the debt of his or her right to contest the department of finance's determination that an outstanding debt exists; and

      (vi)   inform the person owing the debt of the circumstances under which an outstanding debt will be deemed to have been satisfied or otherwise resolved.

   If notice is provided by mail, it shall be sufficient to mail the notice to the last address that the person owing the debt provided to the responsible department. The date of the notice shall be the date such notice is deposited in the mail, if served by first class mail; the date of delivery, if served by personal service; or the date of service, if served in any other manner.

   (d)   (1)   Right to petition. Upon request of the person owing the debt, the department of finance shall provide such person with a written description of such debt. The person owing the debt shall have ten business days from the date of the notice issued under subsection (c) to petition the comptroller to reverse the department's determination under subsection (b), by submitting in person or by mail, a written response to the comptroller that includes the following materials and information: (i) the full name, address and telephone number of the person owing the debt; (ii) a written statement signed by the person owing the debt setting forth facts, law or other information relevant to establishing a defense to the department's determination under subsection (b); (iii) a copy of the notice provided by the department under subsection (c) to the person owing the debt; and (iv) any documentary evidence that supports the written statement of the person owing the debt, including receipts for the payment of an alleged debt or other tangible proof that the debt has been satisfied or otherwise resolved.

      (2)   Final order. Within ten business days of receiving a petition under subsection (d)(1) from the person owing the debt, unless a longer period is mutually agreed upon, the comptroller shall enter an order granting or denying the petition. If the petition is denied, such order of the comptroller shall be accompanied by a written decision stating why the petition is being denied. Such order of the comptroller shall be final and may be appealed as provided by law. Upon issuance of such final order, the person seeking the requested city action shall not be eligible for such requested city action until such person satisfies or otherwise resolves the outstanding debt.

   (e)   Failure to file timely petition. If the person owing the debt fails to file a timely and proper petition under subsection (d)(1), such person shall be deemed to have waived his or her right under this section to contest the department's determination under subsection (c), and the requested city action shall not be granted until the outstanding debt is satisfied or otherwise resolved.

   (f)   Duration of validity of determination. If, in connection with any investigation conducted under subsection (b) of this section, the department of finance determines that a person does not have any outstanding debt or that an outstanding debt has been satisfied or otherwise resolved, the department may presume, for a period of 90 days from the date of such determination, that such determination is accurate and remains valid.

   (g)   Refunds. Upon written application by any person determined under this section to owe debt, and subject to any applicable rules contained in this Code relating to refunds, the City or any third party collecting payments on behalf of the City shall refund any payment that was received from such person for any debt that the City or a court of competent jurisdiction determines was not owed by such person.

(Added Coun. J. 11-16-11, p. 13798, Art. I, § 2)

2-32-095 Payments, permits and licenses – Investigations for compliance.

   The department of finance shall investigate and determine whether all persons required by the municipal code to pay any tax or secure any license, permit or franchise have complied with such provisions and, in cases of evasion of payment, the department shall serve notices of delinquency and upon advice, counsel and representation of the corporation counsel, shall request proceedings to be instituted to enforce such provisions and collections. Nothing in this section limits the powers of the department of business affairs and consumer protection provided for in Section 2-25-050.

(Added Coun. J. 11-16-11, p. 13798, Art. I, § 2)

2-32-096 Comptroller – Rules and regulations.

   The comptroller is authorized to make and enforce such reasonable rules and regulations as may be necessary to effectively administer any of the powers granted the comptroller in this code. All such rules and regulations shall be adopted only after notice to the general public and publication of the rules and regulations proposed to be adopted in one or more newspapers of general circulation in the city, no fewer than ten and no more than 30 days prior to the effective date of such rules and regulations. Upon adoption, such rules and regulations shall be maintained on file in the department of finance and shall be made available for public inspection during regular business hours.

(Added Coun. J. 11-16-11, p. 13798, Art. I, § 2)