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
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.)
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)
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)
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)
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