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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)
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)
The comptroller and the department of finance shall assume all rights, powers, duties, obligations and responsibilities of the former director and department of revenue. The comptroller shall succeed to the rights and duties of the former director of revenue under existing contracts, agreements or other programs. Any matter pending before the director or department of revenue as of January 1, 2012 shall be continued under the jurisdiction of the comptroller and the department of finance. All books, records, papers, documents, property, real and personal, unexpended appropriations and pending business in any way pertaining to the rights, powers, duties, obligations and responsibilities transferred to or vested in the director or department of revenue shall be delivered and transferred to the comptroller and the department of finance. All rules or regulations issued by the former director or department of revenue, in effect as of January 1, 2012, shall remain in effect until amended or repealed by the comptroller.
(Added Coun. J. 11-16-11, p. 13798, Art. I, § 2)
The transfer of the powers and functions from the director of revenue and the department of revenue to the comptroller and the department of finance shall not affect any act done, ratified or confirmed, or any right accrued or established, or any action or proceeding had or commenced in a civil, administrative or criminal cause before such transfer takes effect, but such actions or proceedings may be prosecuted and continued by the comptroller or applicable department having jurisdiction of the subject matter to which such litigation or proceeding pertains.
(Added Coun. J. 11-16-11, p. 13798, Art. I, § 2)
ARTICLE II. FINANCIAL ACCOUNTS AND REPORTS (2-32-100 et seq.)
Notwithstanding any contrary provision of state law or prior ordinance, an ordinance appropriating funds for use by the city or any of its agencies shall take effect upon its passage and approval by the mayor. Approval by the mayor may be in any manner authorized in Article 3 of the Illinois Municipal Code, as amended.
(Added Coun. J. 12-9-92, p. 24273)
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