(A) Title. This subchapter shall be known as and may be cited as the Locally Imposed and Administered Tax Rights and Responsibility Code.
(Prior Code, § 36-2-1)
(B) Scope. The provisions of this subchapter shall apply to the city’s procedures in connection with all of the city’s locally imposed and administered taxes.
(Prior Code, § 36-2-2)
(C) Application. This subchapter shall be liberally construed and administered to supplement all of the city’s tax ordinances. To the extent that any tax ordinance is in conflict with or inconsistent with this subchapter, this subchapter shall be controlling.
(Prior Code, § 36-2-18)
Statutory reference:
Related provisions, see 50 ILCS 45/1 et seq.