(A)   (1)   The Public Benefit and Public Building Accounts were abolished and the moneys in said accounts were transferred to the Streets and Alleys Account.

      (2)   The Incidentals Account and the Books and Stationery Account were consolidated into one account to be known as the “Incidentals Account”.

      (3)   There was transferred from the Incidentals Account to the Streets and Alleys Account the sum of $105.81.

      (4)   The Legal Advise Account and the Court Costs Account were consolidated into one account to be known as the “Legal Expense Account” and there was transferred from said account to the Streets and Alleys Account the sum of $200.

      (5)   There was transferred from the Fire Protection Account to the Streets and Alleys Account the sum of $300.

      (6)   The Public Boulevard Lighting Account was abolished.

   (B)   (1)   The National Boulevard Bank of Chicago was designated as one of the depositories of the funds of this municipality and the President or any other officers of this municipality are hereby authorized to open an account or accounts with said bank and to make such arrangements for the conduct thereof as they or any of them shall deem proper and the officers of this municipality are hereby authorized to endorse in the name of this municipality for the purpose of deposit and collection in and with said bank checks, drafts, notes and any other obligations belonging to or coming into the possession of this municipality; and it is further resolved that endorsement for deposit and collection may be by the written or stamped endorsement of this municipality without designation of the party making the endorsement.

      (2)   Said bank was hereby authorized to pay out the funds of this municipality on deposit with it in said account or accounts from time to time upon checks drawn upon said bank and signed in the name of this municipality by the joint signatures of the President of said municipality, and the Clerk of said municipality without inquiring as to the circumstances of the issuance of said checks or as to the disposition of their proceeds and said officers are jointly authorized to endorse for negotiation, negotiate, and receive the proceeds of any negotiable instruments or orders for the payment of money payable to or belonging to or in possession of this municipality and to sell, transfer, and endorse for sale or for transfer any and all securities, registered bonds, stock certificates, interim, participation, and other certificates. Each of the aforementioned officers is hereby authorized without the concurrence of any officer to act for this municipality in the transaction of all other business for its account with said bank.

      (3)   The Clerk or any other officer of this municipality is authorized to certify to said bank a copy of this resolution and the names and signatures of this municipality’s officers or employees thereby authorized to act in the premises, and said bank is hereby authorized to rely upon such certificate until formally advised by a like certificate of any changes therein, and is authorized to rely on any such additional certificates.

      (4)   This division (B) shall be in full force and effect and binding upon this municipality until it shall have been rescinded, and written notice of such recision under the corporate seal shall have been delivered to said bank.

   (C)   Said village and its authorized representatives are hereby authorized to make arrangements for the acquisition of a night depository bag for said Water and Sewer Department.

   (D)   (1)   There be and hereby is established a bank account at The Farmers State Bank and Trust Company, Jacksonville, Illinois, to be known as “Village of South Jacksonville Pay-roll Account” and all salaries of all employees of the village shall be paid out of said account and there shall be deposited to said account funds from the various village departments and accounts responsible for payment of said salaries sufficient to meet their respective salary obligations; that requests for deposit to said account shall be made at such times as may be determined appropriate by the Village Clerk.

      (2)   Funds may be withdrawn from said account by check signed by any two of the following village officials: Village President; Village Clerk; Deputy Clerk; and Village Treasurer.

   (E)   (1)   The Treasurer of the village be and hereby is authorized to open a savings account at The Farmers State Bank and Trust Company, Jacksonville, Illinois, the same to be in the name of said village and known as “Water and Sewer Bond Reserve Account”.

      (2)   The said Treasurer shall deposit to said account an opening deposit of $8,000.

      (3)   Withdrawals from said account may be made by any two of the following persons: President of the Board; Clerk; and Chairperson of the Water and Sewer Department. Such persons are hereby authorized to execute such signature cards and other documents as may be necessary to open said account.

(Ord. 139, passed 10-1-1941; Res. passed 7-18-1968; Res. passed 12-5-1968; Res. passed 9-2-1971; Res. passed 3-1-1973)

   (A)   On and after the passage date of this section any head of a department of the village and any employee authorized by a department head shall be authorized to purchase for and in behalf of the village material, equipment, and supplies at a cost not to exceed the maximum cost per purchase designated by the Trustee who is chairperson of the committee having responsibility for the department for which the purchase is being made. No purchase order shall be required for purchases made pursuant to this division (A).

   (B)   Each committee chairperson shall designate in writing the maximum cost of each purchase authorized by the preceding section and said designation shall be in writing, signed by the committee chairperson, and delivered to each employee as the chairperson may deem appropriate and each employee shall sign a copy acknowledging receipt of the notice establishing the maximum cost of each purchase.

   (C)   Any purchases to be made at a cost in excess of the maximum cost provided for above shall be made only after receiving prior approval of the committee chairperson having jurisdiction of the matter by a purchase order or after approval of the purchase by the Board of Trustees.

   (D)   Any person making a purchase in any amount for or in behalf of the village shall sign his or her signature on an invoice at the time of purchase.

(Ord. 573, passed 1-21-1982)

For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

   GROSS CHARGES. The amount paid to a telecommunications retailer for the act or privilege of originating or receiving telecommunications within the village, and for all services rendered in connection therewith, valued in money whether paid in money or otherwise, including cash, credits, services, and property of every kind or nature, and shall be determined without any deduction on account of the cost of such telecommunications, the cost of the materials used, labor or service costs, or any other expense whatsoever. In case credit is extended, the amount thereof shall be included only as and when paid. GROSS CHARGES for private line service shall include charges imposed at each channel point within the village, charges for the channel mileage between each channel point within the village, and charges for that portion of the interstate, inter-office channel provided within the village. However, GROSS CHARGES shall not include:

      (1)   Any amounts added to a purchaser’s bill because of a charge made under: the fee imposed by this section; additional charges added to a purchaser’s bill under §§ 9-221 or 9-222 of the Public Utilities Act, 220 ILCS 5/9-221 or 9-222; the tax imposed by the Telecommunications Excise Tax Act, 35 ILCS 630/1 et seq.; 911 surcharges; or the tax imposed by § 4251 of the Internal Revenue Code;

      (2)   Charges for a sent collect telecommunication received outside the village;

      (3)   Charges for leased time on equipment or charges for the storage of data or information or subsequent retrieval or the processing of data or information intended to change its form or content. Such equipment includes, but is not limited to, the use of calculators, computers, data processing equipment, tabulating equipment, or accounting equipment and also includes the usage of computers under a time-sharing agreement;

      (4)   Charges for customer equipment, including such equipment that is leased or rented by the customer from any source, wherein such charges are disaggregated and separately identified from other charges;

      (5)   Charges to business enterprises certified under 220 ILCS 5/9-222.1 of the Public Utilities Act to the extent of such exemption and during the period of time specified by the village;

      (6)   Charges for telecommunications and all services and equipment provided in connection therewith between a parent corporation and its wholly owned subsidiaries or between wholly owned subsidiaries, and only to the extent that the charges between the parent corporation and wholly owned subsidiaries or between wholly owned subsidiaries represent expense allocation between the corporations and not the generation of profit other than a regulatory required profit for the corporation rendering such services;

      (7)   Bad debts (BAD DEBT means any portion of a debt that is related to a sale at retail for which GROSS CHARGES are not otherwise deductible or excludable that has become worthless or uncollectible, as determined under applicable federal income tax standards; if the portion of the debt deemed to be bad is subsequently paid, the retailer shall report and pay the tax on that portion during the reporting period in which the payment is made);

      (8)   Charges paid by inserting coins in coin-operated telecommunications devices; or

      (9)   Charges for telecommunications and all services and equipment provided to the village.

   PUBLIC RIGHT-OF-WAY. Any municipal street, alley, water, or public right-of-way dedicated or commonly used for utility purposes, including utility easements wherein the village has acquired the right and authority to locate or permit the location of utilities consistent with telecommunications facilities. PUBLIC RIGHT-OF-WAY shall not include any real or personal village property that is not specifically described in the previous sentence and shall not include village buildings and other structures or improvements, regardless of whether they are situated in the PUBLIC RIGHT-OF-WAY.

   RETAILER MAINTAINING A PLACE OF BUSINESS IN THIS STATE.RETAILER MAINTAINING A PLACE OF BUSINESS IN THIS STATE, or any like term, means and includes any retailer having or maintaining within the state, directly or by a subsidiary, an office, distribution facilities, transmission facilities, sales office, warehouse, or other place of business, or any agent or other representative operating within this state under the authority of the retailer or its subsidiary, irrespective of whether such place of business or agent or other representative is located here permanently or temporarily, or whether such retailer or subsidiary is licensed to do business in this state.

   SALE OF TELECOMMUNICATIONS AT RETAIL. The transmitting, supplying, or furnishing of telecommunications and all services rendered in connection therewith for a consideration, other than between a parent corporation and its wholly owned subsidiaries or between wholly owned subsidiaries, when the gross charge made by one such corporation to another such corporation is not greater than the gross charge paid to the retailer for its use or consumption and not for sale.

   SERVICE ADDRESS. The location of telecommunications equipment from which telecommunications services are originated or at which telecommunications services are received. If this is not a defined location, as in the case of wireless telecommunications, paging systems, maritime systems, air-to-ground systems, and the like, SERVICE ADDRESS shall mean the location of the customer’s primary use of the telecommunications equipment as defined by the location in the state where bills are sent.

   TELECOMMUNICATIONS.

      (1)   Includes, but is not limited to, messages or information transmitted through use of local, toll, and wide area telephone service, channel services, telegraph services, teletypewriter service, computer exchange services, private line services, specialized mobile radio services, or any other transmission of messages or information by electronic or similar means, between or among points by wire, cable, fiber optics, laser, microwave, radio, satellite, or similar facilities. Unless the context clearly requires otherwise, TELECOMMUNICATIONS shall also include WIRELESS TELECOMMUNICATIONS as hereinafter defined. TELECOMMUNICATIONS shall not include value added services in which computer processing applications are used to act on the form, content, code, and protocol of the information for purposes other than transmission.

      (2)   TELECOMMUNICATIONS shall not include purchase of telecommunications by a telecommunications service provider for use as a component part of the service provided by him or her to the ultimate retail consumer who originates or terminates the end-to-end communications. Retailer access charges, right of access charges, charges for use of intercompany facilities, and all TELECOMMUNICATIONS resold in the subsequent provision and used as a component of, or integrated into, end-to-end TELECOMMUNICATIONS service shall not be included in gross charges as sales for resale.

      (3)   TELECOMMUNICATIONS shall not include the provision of cable services through a cable system as defined in the Cable Communications Act of 1984 (47 U.S.C. §§ 521 et seq.) as now or hereafter amended or cable or other programming services subject to an open video system fee payable to the village through an open video system as defined in the rules of the Federal Communications Commission (47 C.F.R. §§ 76.1550 et seq.) as now or hereafter amended.

   TELECOMMUNICATIONS PROVIDER.

      (1)   Any telecommunications retailer; and

      (2)   Any person that is not a telecommunications retailer that installs, owns, operates, or controls equipment in the public right-of-way that is used or designed to be used to transmit telecommunications in any form.

   TELECOMMUNICATIONS RETAILER or RETAILER or CARRIER. Includes every person engaged in the business of making sales of telecommunications at retail as defined in this section. The village may, in its discretion, upon application, authorize the collection of the fee hereby imposed by any RETAILER not maintaining a place of business within this state, who, to the satisfaction of the village, furnishes adequate security to ensure collection and payment of the fee. When so authorized, it shall be the duty of such RETAILER to pay the fee upon all of the gross charges for telecommunications in the same manner and subject to the same requirements as a retailer maintaining a place of business within the village.

   WIRELESS TELECOMMUNICATIONS. Includes cellular mobile telephone services, personal wireless services as defined in § 704(C) of the Telecommunications Act of 1996 (Pub. Law No. 104-104), 42 U.S.C. § 332(c)(7), as now or hereafter amended, including all commercial mobile radio services and paging services.

(Ord. 795, passed 6-18-1998)

   (A)   Every telecommunications provider as defined by this subchapter shall register within the village within 30 days after the effective date of this subchapter or becoming a telecommunications provider, whichever is later, on a form to be provided by the village, provided, however, that any telecommunications retailer that has filed a return pursuant to § 33.013(C) shall be deemed to have registered in accordance with this section.

   (B)   Every telecommunications provider who has registered with the village pursuant to division (A) above has an affirmative duty to submit an amended registration form or current return as required § 33.013(C), as the case may be, to the village within 30 days from the date of the occurrence of any changes in the information provided by the telecommunications provider in the registration form or most recent return on file with the village.

(Ord. 795, passed 6-18-1998)  Penalty, see § 33.999

   (A)   A village telecommunications infrastructure maintenance fee is hereby imposed upon all telecommunications retailers in the amount of 1% of all gross charges charged by the telecommunications retailer to service addresses within the village for telecommunications originating or received in the village.

   (B)   Upon the effective date of the infrastructure maintenance fee authorized in this subchapter, the village infrastructure maintenance fee authorized hereunder shall be the only fee or compensation for the use of all public rights-of-way within the village by telecommunications retailers. Imposition of the infrastructure maintenance fee provided under this subchapter does not, however, serve as a limitation on the levying of any taxes or imposition of any fees otherwise authorized by law.

   (C)   The village telecommunications infrastructure maintenance fee authorized by this section shall be collected, enforced, and administered as set forth in § 33.013.

(Ord. 795, passed 6-18-1998)

   (A)   A telecommunications retailer shall charge to and collect from each customer an additional charge in an amount equal to the village infrastructure maintenance fee attributable to that customer’s service address.

   (B)   Unless otherwise approved by the Village Clerk, the infrastructure maintenance fee shall be remitted by the telecommunications retailer to the village not later than the last day of the month subsequent to the month in which a bill is issued to the customer, provided, however, that the telecommunications retailer may retain an amount not to exceed 2% of the village infrastructure maintenance fee collected by it to reimburse itself for expenses incurred in accounting for and remitting the fee.

   (C)   Remittance of the municipal infrastructure fee to the village shall be accompanied by a return, in a form to be prescribed by the Village Clerk, which shall contain such information as the Village Clerk may reasonably require.

   (D)   Any infrastructure maintenance fee required to be collected pursuant to this subchapter and any such infrastructure maintenance fee collected by such telecommunications retailer shall constitute a debt owed by the telecommunications retailer to the village. The charge imposed under division (A) above by the telecommunications retailer pursuant to this subchapter shall constitute a debt of the purchaser to the telecommunications retailer who provides such services until paid and, if unpaid, is recoverable at law in the same manner as the original charge for such services.

   (E)   If it shall appear that an amount of infrastructure maintenance fee has been paid that was not due under the provisions of this subchapter, whether as a result of a mistake of fact or an error of law, then such amount shall be credited against any infrastructure maintenance fee due, or to become due, under this subchapter, from the telecommunications retailer who made the erroneous payment; provided, however, the Village Clerk may request, and telecommunications retailer shall provide written substantiation for such credit. However, no claim for such credit may be made more than three years after the date of the erroneous payment unless: the credit is used only to offset a claim of underpayment made by the village within the applicable statutory period of limitations; and the credit derives from an overpayment made by the same telecommunications retailer during the applicable statutory period of limitations.

   (F)   Amounts paid under this subchapter by telecommunications retailers shall not be included in the tax base under any of the following acts as described immediately below:

      (1)   Gross charges for purposes of the Telecommunications Excise Tax Act, 35 ILCS 630/1 et seq.;

      (2)   Gross receipts for purposes of the municipal utility tax as prescribed in 65 ILCS 5/8-11-2 of the State Municipal Code;

      (3)   Gross charges for purposes of the municipal telecommunications tax as prescribed in 35 ILCS 630/1 et seq. of the State Municipal Code; and

      (4)   Gross revenue for purposes of the tax on annual gross revenue of public utilities prescribed in the Public Utilities Act, 220 ILCS 5/2-202.

   (G)   The village shall have the right, in its discretion, to audit the books and records of all telecommunications retailers subject to this subchapter to determine whether the telecommunications retailer has properly accounted to the village for the village infrastructure maintenance fee. Any underpayment of the amount of the village infrastructure maintenance fee due to the village by the telecommunications retailer shall be paid to the village plus 5% of the total amount of the underpayment determined in an audit, plus any costs incurred by the village in conducting the audit, in an amount not to exceed 5% of the total amount of the underpayment determined in an audit. Said sum shall be paid to the village within 21 days after the date of issuance of an invoice for same.

   (H)   The Village Clerk, or his or her designee, may promulgate such further or additional regulations concerning the administration and enforcement of this subchapter, consistent with its provisions, as may be required from time to time and shall notify all telecommunications retailers that are registered pursuant to § 33.011 of such regulations.

(Ord. 795, passed 6-18-1998)

Nothing in this subchapter shall excuse any person or entity from obligations imposed under any law, including but not limited to:

   (A)   Generally applicable taxes;

   (B)   Standards for construction on, over, under or within, use of or repair of the public rights-of-way, including standards relating to freestanding towers and other structures upon the public rights-of-way, as provided;

   (C)   Any liability imposed for the failure to comply with such generally applicable taxes or standards governing construction on, over, under or within, use of or repair of the public rights-of-way; and

   (D)   Compliance with any ordinance or provision of this code concerning uses or structures not located on, over, or within the right-of-way.

(Ord. 795, passed 6-18-1998)  Penalty, see § 33.999

Any franchise, license, or similar agreements between telecommunications retailers and the village entered into before the effective date of this subchapter regarding the use of public rights-of-way shall remain valid according to and for their stated terms except for any fees, charges, or other compensation to the extent waived.

(Ord. 795, passed 6-18-1998)

   (A)   The village hereby waives all fees, charges, and other compensation that may accrue, after the effective date of the waiver, to the village by a telecommunications retailer pursuant to any existing village franchise, license, or similar agreement with a telecommunications retailer during the time the village imposes the telecommunications infrastructure maintenance fee. This waiver shall only be effective during the time the infrastructure maintenance fee provided for in this subchapter is subject to being lawfully imposed on the telecommunications retailer and collected by the telecommunications retailer from the customer.

   (B)   The Village Clerk shall send a notice of the waiver by certified mail, return receipt requested to each telecommunications retailer with whom the village has a franchise.

   (C)   The village infrastructure maintenance fee provided for in this subchapter shall become effective and imposed on the first day of the month not less than 90 days after the village provides written notice by certified mail to each telecommunications retailer with whom the village has an existing franchise, license, or similar agreement that the village waives all compensation under such existing franchise, license, or similar agreement during such time as the fee is subject to being lawfully imposed and collected by the retailer and remitted to the village. The infrastructure maintenance fee shall apply to gross charges billed on or after the effective date as established in the preceding sentence.

(Ord. 795, passed 6-18-1998)

This subchapter shall be known as, and may be cited as, the “Locally Imposed and Administered Tax Rights and Responsibility Ordinance” and may be referred to herein as “this subchapter”.

(Ord. 850, passed 12-6-2001)

The provisions of this subchapter shall apply to the village’s procedures in connection with all of the village’s locally imposed and administered taxes.

(Ord. 850, passed 12-6-2001)

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, being 50 ILCS 45.

   CORPORATE AUTHORITIES. The village’s President and Board of Trustees.

   HEARING OFFICER. An administrative individual appointed by the Village President with the advice and consent of the Board of Trustees to conduct hearings and to issue final determinations regarding the collection of all locally imposed and administered taxes.

   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, being 35 ILCS 200, or fees collected by the village other than infrastructure maintenance fees.

   LOCAL TAX ADMINISTRATOR. The Village 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.

   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 South Jacksonville, Illinois.

(Ord. 850, passed 12-6-2001)

   (A)   Unless otherwise provided, whenever notice is required to be given, the notice is to be in writing mailed not less than seven calendar days prior to the day fixed for any applicable hearing, audit, or other scheduled act of the Local Tax Administrator.

   (B)   The notice shall be sent by the Local Tax Administrator.

   (C)   The notice shall be sent by the Local Tax Administrator as follows: first class or express mail, or overnight mail, addressed to the persons concerned at the persons last known addresses; or personal service or delivery.

(Ord. 850, passed 12-6-2001)

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:

   (A)   Physically received by the village on or before the due date; or

   (B)   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.

(Ord. 850, passed 12-6-2001)

Any payment or remittance received for a tax period shall be applied in the following order: first to the tax due for the applicable period; second to the interest due for the applicable period; and third to the penalty for the applicable period.

(Ord. 850, passed 12-6-2001)

   (A)   The village 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 four years after the end of the calendar year in which payment in error was made. The village 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 directly to the village.

   (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 moneys to the village.

      (2)   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: grant the claim; or 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.

      (3)   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 5% 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.

(Ord. 850, passed 12-6-2001)

Any request for proposed audit pursuant to any local administered tax shall comply with the notice requirements of this subchapter.

   (A)   Each notice of audit shall contain the following information: the tax; the time period of the audit; and a brief description of the books and records to be made available for the auditor.

   (B)   Any audit shall be conducted during normal business hours and if the date and time selected by the Local Tax Administrator is not agreeable to the taxpayer, another date and time may be requested by the taxpayer within 30 days after the originally designated audit and during normal business hours.

   (C)   The taxpayer may request an extension of time to have an audit conducted. The audit shall be conducted not less than seven days nor more than 30 days from the date the notice is given, unless the taxpayer and the Local Tax Administrator agreed to some other convenient time. In the event taxpayer is unable to comply with the audit on the date in question, the taxpayer may request another date within the 30 days, approved in writing, that is convenient to the taxpayer and the Local Tax Administrator.

   (D)   Every taxpayer shall keep accurate books and records of the taxpayer’s business or activities, including original source documents and books of entry denoting the transactions which had given rise or may have given rise to any tax liability, exemption, or deduction. All books shall be kept in the English language and shall be subject to and available for inspection by the village.

   (E)   It is the duty and responsibility of every taxpayer to make available its books and records for inspection by the village. If the taxpayer fails to provide the documents necessary for audit within the time provided, the Local Tax Administrator may issue a tax determination and assessment based on the Tax Administrator’s determination of the best estimate of the taxpayer’s tax liability.

   (F)   If an audit determines there has been an overpayment of a locally imposed and administered tax as a result of the audit, written notice of the amount of overpayment shall be given to the taxpayer within 30 days of the village’s determination of the amount of overpayment.

   (G)   In the event a tax payment was submitted to the incorrect local governmental entity, the Local Tax Administrator shall notify the local governmental entity imposing such tax.

(Ord. 850, passed 12-6-2001)

   (A)   The Local Tax Administrator shall send written notice to a taxpayer upon the Local Tax Administrator’s issuance of a protestable notice of tax due, a bill, a claim denial, or a notice of claim reduction regarding any tax. The notice shall include the following information:

      (1)   The reason for the assessment;

      (2)   The amount of the tax liability proposed;

      (3)   The procedure for appealing the assessment; and

      (4)   The obligations of the village during the audit, appeal, refund, and collection process.

   (B)   A taxpayer who receives written notice from the Local Tax Administrator of a determination of tax due or assessment may file with the Local Tax Administrator a written protest and petition for hearing, setting forth the basis of the taxpayer’s request for a hearing. The written protest and petition for hearing must be filed with the Local Tax Administrator within 45 days of receipt of the written notice of the tax determination and assessment.

   (C)   If a timely written notice and petition for hearing is filed, the Local Tax Administrator shall fix the time and place for hearing and shall give written notice to the taxpayer. The hearing shall be scheduled for a date within 14 days of receipt of the written protest and petition for hearing, unless the taxpayer requests a later date convenient to all parties.

   (D)   If a written protest and petition for hearing is not filed within the 45-day period, the tax determination, audit, or assessment shall become a final bill due and owing without further notice.

   (E)   Upon the showing of reasonable cause by the taxpayer and the full payment of the contested tax liability along with interest accrued as of the due date of the tax, the Local Tax Administrator may reopen or extend the time for filing a written protest and petition for hearing. In no event shall the time for filing a written protest and petition for hearing be reopened or extended for more than 90 days after the expiration of the 45-day period.

(Ord. 850, passed 12-6-2001)

   (A)   Whenever a taxpayer or a tax collector has filed a timely written protest and petition for hearing under § 33.038, the Local Tax Administrator shall conduct a hearing regarding any appeal. The taxpayer, however, may request that a hearing officer conduct the hearing rather than the Local Tax Administrator.

   (B)   No continuances shall be granted except in cases where a continuance is absolutely necessary to protect the rights of the taxpayer. Lack of preparation shall not be grounds for a continuance. Any continuance granted shall not exceed 14 days.

   (C)   At the hearing the Local Tax Administrator/hearing officer shall preside and shall hear testimony and accept any evidence relevant to the tax determination, audit, or assessment. The strict rules of evidence applicable to judicial proceedings shall not apply.

   (D)   At the conclusion of the hearing, the Local Tax Administrator/hearing officer shall make a written determination on the basis of the evidence presented at the hearing. The taxpayer or tax collector shall be provided with a copy of the written decision.

(Ord. 850, passed 12-6-2001)

The village hereby provides for the amount of interest to be assessed on a late payment, underpayment, or nonpayment of the tax, to be 5%, based on a year of 365 days and the number of days elapsed.

(Ord. 850, passed 12-6-2001)

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.

(Ord. 850, passed 12-6-2001)

(Ord. 850, passed 12-6-2001)

   (A)   The village may enter into an installment contract with the taxpayer for the payment of taxes under the controlling tax ordinance.

   (B)   The Local Tax Administrator may not cancel any installment contract so entered unless the taxpayer fails to pay any amount due and owing.

   (C)   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.

   (D)   If the taxpayer fails to cure the delinquency within the 14-day period or fails to demonstrate good faith in restructuring the installment contract with the Local Tax Administrator, the installment contract shall be cancelled without further notice to the taxpayer.

(Ord. 850, passed 12-6-2001)

The village, through the Local Tax Administrator, shall review all tax returns in a prompt and timely manner and inform taxpayers of any amounts due and owing. The taxpayer shall have 45 days after receiving notice of the reviewed tax returns to make any request for refund or provide any tax still due and owing.

   (A)   No determination of tax due and owing may be issued more than four years after the end of the calendar year for which the return for the applicable period was filed or for the calendar year in which the return for the applicable period was due, whichever occurs later.

   (B)   If any tax return is not filed or if during any four-year period for which a notice of tax determination or assessment may be issued by the village, the tax paid was less than 75% of the tax due, the statute of limitations shall be six years maximum after the end of the calendar year in which return for the applicable period was due or end of the calendar year in which the return for the applicable period was filed. No statute of limitations shall apply if a fraudulent tax return was filed by the taxpayer.

(Ord. 850, passed 12-6-2001)

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 Tax Administrator. However, any additional amounts owed as a result of an underpayment of tax and interest previously paid under this section 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.

(Ord. 850, passed 12-6-2001)

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.

(Ord. 850, passed 12-6-2001)

The Local Tax Administrator shall establish an internal review procedure regarding any liens filed against any taxpayers for unpaid taxes. Upon a determination by the Local Tax Administrator that the lien is valid, the lien shall remain in full force and effect, if the lien is determined to be improper, the Local Tax Administrator shall: timely remove the lien at the village’s expense; correct the taxpayer’s credit record; and correct any public disclosure of the improperly imposed lien.

(Ord. 850, passed 12-6-2001)

For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

   ACT. The Tax Increment Allocation Redevelopment Act, 65 ILCS 5/11-74.4-1 et seq., as amended from time to time.

   CLERK. The Village Clerk.

   INTERESTED PARTY(IES). Any organization(s) active within the village, any resident(s) of the village, and any other entity or person otherwise entitled under the Act to register in the interested parties registry who has registered in such registry and whose registration has not been terminated in accordance with these registration rules.

   REDEVELOPMENT PROJECT AREA. A REDEVELOPMENT PROJECT AREA that is intended to qualify or that has previously or subsequently qualified as a REDEVELOPMENT PROJECT AREA under the Act, and is subject to the interested parties registry requirements of the Act.

   REGISTRATION FORM. The form appended to these registration rules, or such revised form as may be approved by the department consistent with the requirements of the Act.

   REGISTRY or REGISTRIES. Each interested parties registry, and all such registries, collectively, established by the village pursuant to § 11-74.4-4.2 of the Act for a redevelopment project area.

   VILLAGE. The Village of South Jacksonville, an Illinois Municipal Corporation.

(Ord. 814, passed 5-5-2000)

The village shall establish a separate interested parties registry for each redevelopment project area, whether existing as of the date of the adoption of these rules or hereafter established.

(Ord. 814, passed 5-5-2000)

The registries shall be maintained by the Clerk, which has a principal business office located at 301 Dewey Drive, Village Hall, South Jacksonville, Illinois. The village may transfer the responsibility for maintaining the registries to such other department provided that the village: gives prior written notice to all interested parties not less than 30 days prior to such transfer; and publishes notice of such transfer in a newspaper of general circulation in the village.

(Ord. 814, passed 5-5-2000)

An individual seeking to register as an interested party with respect to a redevelopment project area must complete and submit a registration form to the Clerk. Such individual must also submit a copy of a current driver’s license, lease, utility bill, or such other evidence as may be acceptable to the Clerk to establish the individual’s current residency.

(Ord. 814, passed 5-5-2000)

An organization seeking to register as an interested party with respect to a redevelopment project area must complete and submit a registration form to the Clerk. Such organization must also submit a copy of a one-page statement describing the organization’s current operations in the village.

(Ord. 814, passed 5-5-2000)

All individuals and organizations whose registration form and supporting documentation complies with these registration rules shall be registered in the applicable registry within ten business days of the Clerk’s receipt of all such documents. The Clerk shall provide written notice to the registrant confirming such registration. Upon registration, interested parties shall be entitled to receive all notices and documents required to be delivered under these rules or as otherwise required under the Act with respect to the applicable redevelopment project area. If the Clerk determines that a registrant’s registration form and/or supporting documentation is incomplete or does not comply with these rules, the Clerk shall give written notice to the registrant specifying the defect(s). The registrant shall be entitled to correct any defects and resubmit a new registration form and supporting documentation.

(Ord. 814, passed 5-5-2000)

An interested party’s registration shall remain effective for a period of three years. At any time after such three-year period, the Clerk may provide written notice by regular mail to the interested party stating that such registration shall terminate unless the interested party renews such registration within 30 days of the Clerk’s mailing of written notice. To renew such registration, the interested party shall, within such 30-day period, complete and submit the same registration form and supporting documentation then required of initial registrants in order to permit the Clerk to confirm such person’s residency or such organization’s operations in the village. The registration of all individuals and organizations whose registration form and supporting documentation is submitted in a timely manner and complies with these regulation rules shall be reviewed for an additional, consecutive three-year period. If the Clerk determines that a registrant’s renewal registration form and/or supporting documentation is incomplete or does not comply with these registration rules, the Clerk shall give written notice to the registrant at the address specified in the renewal registration form submitted by such registrant, specifying the defect(s). The registrant shall be entitled to correct any defects and resubmit a new registration form and supporting documentation within 30 days of receipt of the Clerk’s notice. If all defects are not corrected within 30 days or the interested party’s receipt of the Clerk’s notice, the interested party’s registration shall be terminated. Any interested party whose registration is terminated shall be entitled to register again as if a first-time registrant.

(Ord. 814, passed 5-5-2000)

An interested party may amend its registration by giving written notice to the Clerk by certified mail of any of the following: a change in address for notice purposes; in the case of organizations, a change in the name of the contact person; and a termination of registration. Upon receipt of such notice, the Clerk shall revise the applicable registry accordingly.

(Ord. 814, passed 5-5-2000)

Each registry shall be available for public inspection during normal village business hours. The registry shall include the name, address, and telephone number of each interested person and, for organizations, the name and phone number of a designated contact person.

(Ord. 814, passed 5-5-2000)

Interested parties shall be sent the following notices and any other notices required under the Act with respect to the applicable redevelopment project area: pursuant to § 74.4-5(a) of the Act, notice of the availability of a proposed redevelopment plan and eligibility report, including how to obtain this information; such notice shall be sent by mail within a reasonable period of time after the adoption of the ordinance fixing the public hearing for the proposed redevelopment plan; pursuant to § 74.4-5(a) of the Act, notice of changes to proposed redevelopment plans that do not: add additional parcels of property to the proposed redevelopment project area; substantially affect the general land uses proposed in the redevelopment plan; substantially change the nature of or extend the life of the redevelopment project; or increase the number of low or very low income households to be displaced from the redevelopment project area, provided that measured from the time of creation of the redevelopment project area the total displacement of the households will exceed ten; such notice shall be sent by mail not later than ten days following the village’s adoption by ordinance of such changes; pursuant to § 74.4-5(c) of the Act, notice of amendments to previously approved redevelopment plans that do not: add additional parcels of property to the redevelopment project area; substantially affect the general land uses in the redevelopment plan; substantially change the nature of the redevelopment project; increase the total estimated redevelopment project costs set out in the redevelopment plan by more than 5% after adjustment for inflation from the date the plan was adopted; add additional redevelopment project costs to the itemized list of redevelopment project costs set out in the redevelopment plan; or increase the number of low or very low income households to be displaced from the redevelopment project area, provided that measured from the time of creation of the redevelopment project area the total displacement of households will exceed ten; such notice shall be sent by mail not later than ten days following the village’s adoption by ordinance of any such amendment; pursuant to § 74.4-5(d)(9) of the Act, for redevelopment plans or projects that would result in the displacement of residents from ten or more inhabited residential units or that contain 75 or more inhabited residential units, notice of the availability of the certified audit report described in § 74.4-5(d)(9), including how to obtain the certified audit report; such notice shall be sent by mail within a reasonable period of time after completion of the certified audit report; and pursuant to § 74.4-6(e) of the Act, notice of the preliminary public meeting required under the Act for a proposed redevelopment project area that will result in the displacement of ten or more inhabited residential units or which will contain 75 or more inhabited residential units, such notice shall be sent by certified mail not less than 15 days before the date of such preliminary public meeting.

(Ord. 814, passed 5-5-2000)

These registration rules shall not be used to prohibit or otherwise interfere with the ability of eligible organizations and individuals to register for receipt of information to which they are entitled under the Act.

(Ord. 814, passed 5-5-2000)

These registration rules may be amended by the Village Board, subject to and consistent with the requirements of the Act.

(Ord. 814, passed 5-5-2000)

(Ord. 814, passed 5-5-2000)

(Ord. 814, passed 5-5-2000)

(Ord. 814, passed 5-5-2000)

   (A)   Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.

   (B)   (1)   Any telecommunications provider who violates, disobeys, omits, neglects, or refuses to comply with any of the provisions of §§ 33.010 through 33.016 shall be subject to fine in accordance with the general penalty provisions of the village’s municipal code.

      (2)   Nothing in §§ 33.010 through 33.016 shall be construed as limiting any additional or further remedies that the village may have for enforcement of §§ 33.010 through 33.016.

   (C)   Pursuant to §§ 33.030 through 33.045, if a tax return is not filed within the time and manner provided by the controlling tax ordinance, a late filing penalty of 5% of the amount of tax required to be shown as due on a return shall be imposed; and a late payment penalty of 5% of the tax due shall be imposed. If no return is filed within the time or manner provided by the controlling tax ordinance and prior to the village issuing notice of tax delinquency or notice of tax liability, then a failure to file penalty shall be assessed equal to 25% of the total tax due for the applicable reporting period for which the return was required to be filed. A late filing or payment penalty shall not apply if a failure to file penalty is imposed by the controlling ordinance.

(Ord. 795, passed 6-18-1998; Ord. 850, passed 12-6-2001)