[1-2-2001]
This article shall be known as, and may be cited as, the "locally
imposed and administered tax rights and responsibility ordinance."
[1-2-2001]
The provisions of this article shall apply to the Village's
procedures in connection with all of the Village's locally imposed
and administered taxes.
[1-2-2001]
Certain words or terms herein shall have the meaning ascribed
to them as follows:
ACT
The "Local Government Taxpayers' Bill of Rights Act."
LOCAL TAX ADMINISTRATOR
The Village's 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 article to give full effect to this article. The
exercise of such authority by the local tax administrator shall not
be inconsistent with this article and the Act.
LOCALLY IMPOSED AND ADMINISTERED TAX or TAX
Each tax imposed by the Village that is collected or administered
by the Village 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 Village other than infrastructure maintenance
fee.
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 and generally includes the person upon whom the legal incidence
of such 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 Village.
VILLAGE
The Village of Thornton, Illinois.
[1-2-2001]
Any notice, payment, remittance or other filing required to
be made to the Village pursuant to any tax ordinance shall be considered
late unless it is (1) physically received by the Village on or before
the due date, or (2) received in an envelope or other container displaying
a valid, readable U.S. Postmark dated on or before the due date, properly
addressed to the Village, with adequate postage prepaid.
[1-2-2001]
The local tax administrator shall have the authority to waive
or abate any late filing penalty, late payment penalty or failure
to file penalty if the local tax administrator shall determine reasonable
cause exists for delay or failure to make a filing.
[1-2-2001]
The Village may enter into an installment contract with the
taxpayer for the payment of taxes under the controlling tax ordinance.
The local tax administrator may not cancel any installment contract
so entered unless the taxpayer fails to pay any amount due and owing.
Upon written notice by the local tax administrator that the payment
is 30 days delinquent, the taxpayer shall have 14 working days to
cure any delinquency. If the taxpayer fails to cure the delinquency
within the fourteen-day period or fails to demonstrate good faith
in restructuring the installment contract with the local administrator,
the installment contract shall be canceled without further notice
to the taxpayer.
[1-2-2001]
For any locally imposed and administered tax for which a taxpayer
has not received a written notice of an audit, investigation or assessment
from the local tax administrator, a taxpayer is entitled to file an
application with the local tax administrator for a voluntary disclosure
of the tax due. A taxpayer filing a voluntary disclosure application
must agree to pay the amount of tax due, along with interest of 1%
per month, for all periods prior to the filing of the application
but not more than four years before the date of filing the application.
A taxpayer filing a valid voluntary disclosure application may not
be liable for any additional tax, interest or penalty for any period
before the date the application was filed. However, if the taxpayer
incorrectly determined and underpaid the amount of tax due, the taxpayer
is liable for the underpaid tax along with applicable interest on
the underpaid tax, unless the underpayment was the result of fraud
on the part of the taxpayer, in which case the application shall be
deemed invalid and void. The payment of tax and interest must be made
by no later than 90 days after the filing of the voluntary disclosure
application or the date agreed to by the local administrator. However,
any additional amounts owed as a result of an underpayment of tax
and interest previously paid under this article must be paid within
90 days after a final determination and the exhaustion of all appeals
of the additional amount owed or the date agreed to by the local tax
administrator, whichever is longer.
[1-2-2001]
Any locally administered tax ordinance shall be published via
normal or standard publishing requirements. The posting of a tax ordinance
on the Internet shall satisfy the publication requirements. Copies
of all tax ordinances shall be made available to the public upon request
at the Village Clerk's office.
[1-2-2001]
This article shall be liberally construed and administered to
supplement all of the Village's tax ordinances. To the extent that
any tax ordinance is in conflict with or inconsistent with this article,
this article shall be controlling.