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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)
A. Unless otherwise provided, whenever the department or the comptroller is required to give notice under this chapter, or under any tax ordinance, notice may be given by: (1) first class, express or priority mail, registered or certified mail (with or without return receipt requested), or overnight carrier any of which shall be addressed to the person concerned at the person's last known address or, if the person is not a natural individual, addressed to the person concerned at the address identified as the address of the person's registered agent, officer, partner or other agent or (2) personal service on the person, or if the person is not a natural individual, on the person's registered agent, officer, partner or other agent.
B. Unless otherwise provided, whenever notice is required to be given, it shall be given not less than seven calendar days prior to the day fixed for any hearing or the doing of any act by comptroller, the department, or any agent or employee of the department.
C. Any person who is entitled to notice under this chapter, or under any tax ordinance, who, after due diligence, cannot be located by the department shall be deemed to appoint the city clerk as his or her agent for the service of notice or process in any matter arising under this chapter or under any tax ordinance. Notice or process shall be served by the department on the city clerk by leaving at the office of the city clerk, at least 15 days prior to the event specified in the notice, a true and certified copy thereof, and by sending to the person by registered or certified mail, postage prepaid, a like and true certified copy, with an endorsement thereon of service on the city clerk, addressed to the person's last known address. Service of notice or process in this manner shall have the same force and validity as if served on the person personally.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 7-10-96, p. 24982; Amend Coun. J. 4-29-98, p. 66564; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
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