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)