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A tax is hereby imposed upon the privilege of using in the municipality any item of tangible personal property which is purchased outside the city at retail from a retailer and which is titled or registered with an agency of state government. The tax shall be imposed at the rate of three-fourths of 1% of the selling price of the tangible property. The city herein adopts the definition of selling price as described in the Use Tax Act of the State of Illinois, ILCS Ch. 35, Act 105, § 1a.
(1980 Code, § 17.502) Penalty, see § 45.999
(A) Every person required to collect the tax herein imposed shall on or before the last day of each month, file a return with the Comptroller’s office of the city along with payment of the tax due.
(B) If the monthly liability does not exceed $20, the Comptroller may authorize an annual return and payment with a fiscal year ending January 31.
(C) Any person or entity liable for the tax herein imposed and which shall discontinue business during the fiscal year, must file a return within 30 days of the date that business ceased.
(1980 Code, § 17.503) Penalty, see § 45.999
LOCALLY IMPOSED AND ADMINISTERED TAX RIGHTS AND RESPONSIBILITIES
For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ACT. The Local Government Taxpayers’ Bill of Rights Act.
CITY. The City of Quincy, Illinois.
CORPORATE AUTHORITIES. The City’s Mayor and City Council.
LOCAL TAX ADMINISTRATOR. The City Treasurer is charged with the administration and collection of the locally imposed and administered taxes, including staff, employees or agents to the extent they are authorized by the LOCAL TAX ADMINISTRATOR to act in the LOCAL TAX ADMINISTRATOR’s stead. The LOCAL TAX ADMINISTRATOR shall have the authority to implement the terms of this subchapter to give full effect to this subchapter. The exercise of such authority by the LOCAL TAX ADMINISTRATOR shall not be inconsistent with this subchapter and the Act.
LOCALLY IMPOSED AND ADMINISTERED TAX or TAX. Each tax imposed by the city that is collected or administered by the city not an agency or department of the state. It does not include any taxes imposed upon real property under the Property Tax Code or fees collected by the city other than infrastructure maintenance fees.
NOTICE. Each audit notice, collection notice or other similar notice or communication in connection with each of the city’s locally imposed and administered taxes.
TAX ORDINANCE. Each ordinance adopted by the city that imposed any locally imposed and administered tax.
TAXPAYER. Any person required to pay any locally imposed and administered tax and generally includes the person upon whom the legal incidence of the tax is placed and with respect to consumer taxes includes the business or entity required to collect and pay the locally imposed and administered tax to the city.
(1980 Code, § 17.603) (Ord. 8892, passed 12-26-2000; Ord. 9359, passed 11-19-2018)
Unless otherwise provided, whenever notice is required to be given, the notice is to be in writing mailed not less that seven calendar days prior to the day fixed for any applicable hearing, audit or other scheduled act of the Local Tax Administrator. The notices shall be sent by the Local Tax Administrator as follows:
(A) First class or express mail or overnight mail addressed to the persons concerned at the persons’ last known address; or
(B) Personal service or delivery.
(1980 Code, § 17.604) (Ord. 8892, passed 12-26-2000; Ord. 9359, passed 11-19-2018)
Any notice, payment, remittance or other filing required to be made to the city pursuant to any tax ordinance shall be considered late unless it is:
(A) Physically received by the city on or before the due date; or
(B) Received in an envelope or other container displaying a valid, readable United States postmark dated on or before the due date, properly addressed to the city, with adequate postage prepaid.
(1980 Code, § 17.605) (Ord. 8892, passed 12-26-2000; Ord. 9359, passed 11-19-2018)
Any payment or remittance received for a tax period shall be applied in the following order:
(A) First to the tax due for the applicable period;
(B) Second to the interest due for the applicable period; and
(C) Third to the penalty for the applicable period.
(1980 Code, § 17.606) (Ord. 8892, passed 12-26-2000; Ord. 9359, passed 11-19-2018)
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