CHAPTER 45: FINANCE

Section

General Provisions

   45.001   Generally

   45.002   Payment of interest and fees on outstanding obligations and fines

   45.003   Video gaming revenue

Hotel Operator’s Tax

   45.015   Title

   45.016   Definitions

   45.017   Hotel use tax imposed

   45.018   Rules and regulations

   45.019   License/registration required

   45.020   Books and records

   45.021   Transmittal of tax revenue

   45.022   Late payment and penalties

   45.023   Demand for payment and collection

   45.024   Proceeds of tax

   45.025   Suspension of licenses

   45.026   Exchange of information

   45.027   Term; construction

   45.028   Contracts

   45.029   Other actions authorized

Home Rule Municipal Retailer’s Occupation Tax

   45.040   Title

   45.041   Tax imposed

Home Rule City of Quincy Service Occupation Tax

   45.055   Title

   45.056   Tax imposed

City of Quincy Use Tax

   45.070   Title

   45.071   Tax

   45.072   Tax returns

Locally Imposed and Administered Tax Rights and Responsibilities

   45.085   Title

   45.086   Scope

   45.087   Definitions

   45.088   Notices

   45.089   Late payment

   45.090   Payment

   45.091   Certain credits and refunds

   45.092   Audit procedure

   45.093   Appeal

   45.094   Hearing

   45.095   Interest and penalties

   45.096   Abatement

   45.097   Installment contracts

   45.098   Statute of limitations

   45.099   Voluntary disclosure

   45.100   Publication of tax ordinances

   45.101   Internal review procedure

   45.102   Application

   45.103   Severability

   45.104   Effective date

Issuance of Anti-Pollution Bonds and Industrial Bonds

   45.115   Short title

   45.116   Definitions

   45.117   Legislative declaration of purpose

   45.118   Additional powers

   45.119   Exercise of powers; bonds

   45.120   Title to the project

   45.121   Covenants in bonds

   45.122   Signature of officers on bonds; validity of bonds

   45.123   Liens of bonds

   45.124   Liability for bonds

   45.125   Investment of funds

   45.126   Exemption from construction and bidding requirements for public buildings

   45.127   Powers conferred as additional and supplemental limitations imposed; effect

   45.128   Severability clause

   45.129   Service fee to city

Municipal Cannabis Retailers’ Occupation Tax

   45.150   Tax imposed; rate

   45.151   Collection of tax by retailers

   45.152   Proceeds to fund Fix or Flatten Program

Prepared Food and Beverage and Alcoholic Beverage Tax

   45.160   Definitions

   45.161   Tax imposed

   45.162   Collection of tax by retailers

   45.163   Certificate of registration

   45.164   Books and records

   45.165   Transmittal of tax collection

   45.166   Late payment penalty

   45.167   Transmittal of excess tax collections

   45.168   Enforcement; license suspension; revocation

   45.169   Proceeds of tax

   45.170   Super majority to repeal or amend any provisions of the tax

   45.171   Renewal provision

Economic Growth Fund

   45.180   Creation of economic growth fund

   45.181   Expenditure of funds

   45.182   Investment of funds

   45.183   Perpetuality of fund

Bring Entertainment to Quincy (BET on Q) Grant Program

   45.190   Purpose and details

   45.191   Eligibility and priority

   45.192   Application

   45.193   Program Review Committee

   45.194   Review process

   45.195   Award process

   45.196   Unused funds and withdraw of funding

   45.197   Liability

   45.198   Permits

   45.999   Penalty

GENERAL PROVISIONS

§ 45.001 GENERALLY.

   The purpose of this chapter is to set forth as part of this code various finance provisions adopted by the city. The inclusion of this chapter shall not be construed to diminish the power and authority of the city regarding finance as otherwise set forth in this code or otherwise provided by law.

(1980 Code, Ch. 17, Art I)

§ 45.002 PAYMENT OF INTEREST AND FEES ON OUTSTANDING OBLIGATIONS AND FINES.

   (A)   Interest charges. Except as otherwise specifically provided in the Municipal Code where money is due on a specific date to the city, for fees, licenses, or any other purpose, and where that money is not paid on time, a penalty of 6% will be added to the said debt.

   (B)   Refusal by Treasurer. The Treasurer may refuse any form of payment if the city has reason to believe that the payment will not be honored or that the funds of the City of Quincy may be placed in jeopardy by the acceptance of the payment.

   (C)   Refunds. The Treasurer or any other official or employee of the City of Quincy shall, prior to making any refund due any person under any license, permit, or for any other cause, determine whether such person owes the city any money, and if it is determined that the person owes the city any money for any reason, the City Treasurer or any other official or employee of the city shall withhold payment of any refund until all monies owed the city have been paid in full.

(Ord. 9262, passed 8-4-2014)

§ 45.003 VIDEO GAMING REVENUE.

   All revenue generated as a result of the Video Gaming Act of Illinois (ILCS Ch. 230, Act 40, §§ 1 et seq.), which specifically includes amount paid by the State of Illinois to the City of Quincy monthly for the municipalities share of video gaming revenue, the permit fee for video gaming terminals in § 112.002(B) of this code and fees for Class I Video Gaming Liquor licenses shall be used for pension obligations of the City of Quincy.

(Ord. 9324, passed 12-26-2017)