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(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)
(A) The city shall not refund or credit any taxes voluntarily paid without written protest at the time of payment in the event that a locally imposed and administered tax is declared invalidly enacted or unconstitutional by a court of competent jurisdiction. However, a taxpayer shall not be deemed to have paid the tax voluntarily if the taxpayer lacked knowledge of the facts upon which to protest the taxes at the time of payment or if the taxpayer paid the taxes under duress.
(B) The statute of limitations on a claim for credit or refund shall be less than four years after the end of the calendar year in which the payment in error was made. The city shall not grant a credit or refund of locally imposed and administered taxes, interest or penalties to a person who has not paid the amounts to the city.
(C) The procedure for claiming a credit or refund of locally imposed and administered taxes, interest or penalties paid in error shall be as follows:
(1) The taxpayer shall submit to the Local Tax Administrator in writing a claim for credit or refund together with a statement specifying:
(a) The name of the locally imposed and administered tax subject to the claim;
(b) The tax period for the locally imposed and administered tax subject to the claim;
(c) The date of the tax payment subject to the claim and the cancelled check or receipt for the payment;
(d) The taxpayer’s recalculation, accompanied by an amended or revised tax return, in connection with the claim; and
(e) A request for either a refund or a credit in connection with the claim to be applied to the amount of tax, interest and penalties overpaid, and, as applicable, related interest on the amount overpaid; provided, however, that there shall be no refund and only a credit given in the event the taxpayer owes any monies to the city.
(D) Within ten days of the receipt by the Local Tax Administrator of any claim for a refund or credit, the Local Tax Administrator shall either:
(1) Grant the claim; or
(2) Deny the claim, in whole or in part, together with a statement as to the reason for the denial or the partial grant and denial.
(E) In the event the Local Tax Administrator grants, in whole or in part, a claim for refund or credit, the amount of the grant for refund or credit shall bear interest at the rate of 1% per annum, based on a year of 365 days and the number of days elapsed, from the date of the overpayment to the date of mailing of a refund check or the grant of a credit.
(1980 Code, § 17.607) (Ord. 8892, passed 12-26-2000; Ord. 9359, passed 11-19-2018)
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