Section
41.01 Scope; application
41.02 Definitions
41.03 Notices
41.04 Payment; interest and penalties
41.05 Credits and refunds
41.06 Audit procedures
41.07 Determination of tax liability
41.08 Appeal and hearing
41.09 Installment contracts
41.10 Voluntary disclosure
41.11 Publication of tax ordinances
41.12 Liens
41.13 Restrictions on licenses and permits
41.99 Penalty
The provisions of this chapter shall apply to the village's procedures in connection with the collection and administration of all of the village's locally imposed and administered taxes. This chapter shall be liberally construed and administered to supplement all of the village's tax ordinances. To the extent that any village tax ordinance is in conflict with or inconsistent with this chapter, this chapter shall be controlling.
(Ord. 2001-O-007, passed 1-23-01)
For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
"ACT." The "Local Government Taxpayers' Bill of Rights Act," being ILCS Ch. 50, Act 45 §§ 1 et seq., as may be amended from time to time.
"CODE." The Tinley Park Municipal Code, as amended.
"CORPORATE AUTHORITIES." The President and Board of Trustees of the Village of Tinley Park.
"LOCAL TAX ADMINISTRATOR" or "AUDITOR." The Village Treasurer or the Village Treasurer's designee, who is charged with the administration and collection of the locally imposed and administered taxes. The local tax administrator shall have the authority to implement the terms of this chapter to give them full effect.
"LOCALLY IMPOSED AND ADMINISTERED TAX" or "TAX." Any pecuniary burden imposed by the village on individuals or entities to support its municipal government operations that is not a permit or other fee (excepting the Infrastructure Maintenance Fee), is not collected or administered by a department or agency of the state, or is not a tax on real property under the Illinois Property Tax Code (ILCS Ch. 35, Act 200 §§ 1-1 et seq.), including, but not limited to any of the following taxes that may now, or in the future, be collected or administered by this village:
(1) Amusement
(2) Cannabis Tax, locally imposed
(3) Electric utility tax
(4) Food & Beverage Tax
(5) Foreign fire insurance tax
(6) Gas utility tax
(7) Hotel accommodation (hotel motel) tax
(8) Motor Fuel Tax, locally imposed
(9) Parking lot and garage operation tax
(10) Self-Storage Facility Accommodations Tax
(11) Telecommunications tax
(12) Video Gaming Push Tax
"NOTICE." Each audit notice, collection notice or other similar notice or communication in connection with each of the village's locally imposed and administered taxes.
"TAX ORDINANCE." Each ordinance adopted by the village that imposes any locally imposed and administered tax.
"TAXPAYER." Any person required to pay any locally imposed and administered tax, generally including the person upon whom the legal incidence of such tax is placed. With respect to consumer taxes, this term includes the business or entity required to collect and pay the locally imposed and administered tax to the village.
"VILLAGE." The Village of Tinley Park, Illinois.
(Ord. 2001-O-007, passed 1-23-01; Am. Ord. 2020-O-014, passed 3-3-20)
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