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TO: Mayor Thomas J. Weisner
FROM: Brian W. Caputo, Chief Financial Officer/City Treasurer
DATE: March 2, 2016
SUBJECT:
An Ordinance Amending Chapter 44, Article VII, Entitled “Privilege Tax on Service of Food or Alcoholic Liquor or the Sale of Alcoholic Liquor at Retail” of the Aurora Code of Ordinances.
PURPOSE:
To obtain the City Council’s approval of certain changes to the City Code pertaining to the municipal food and beverage tax.
BACKGROUND:
Since at least 1969, the city has imposed a local tax on the retail sale of alcohol and prepared food. The tax is collected by liquor and food establishments (such as, but not limited to, restaurants) from retail purchasers and remitted to the city. Since 2005, the “food and beverage tax” has been imposed at a rate of 1.75%. In 2006, a separate rate of 2.75% was imposed on the sale of packaged liquor.
The food and beverage tax is locally administered. That is, local retailers collect the tax from customers and remit it directly to the city, rather than to the Illinois Department of Revenue.
The chapter of the City Code applicable to the food and beverage tax, chapter 44, provides general procedures for administering the food and beverage tax collection system, including auditing local retailers.
DISCUSSION:
The Finance Department has gained substantial experience in collecting food and beverage taxes and conducting audits of tax remitters. The experience of the past several years suggests that certain changes in the portions of the City Code pertaining to the food and beverage tax would be useful to improve the efficiency and effectiveness of collection. Those changes are contained in the attached, proposed ordinance. The more significant changes are summarized below.
General. Empowers the City Treasurer or his designee (in addition to the Mayor) to manage the tax collection and enforcement process. This recognizes the practical reality of which city officials are actually managing the system.
Section 44-112 (Definitions). The defined term of “restaurant” has been changed to “food establishment” to better reflect the broader intent of the applicability of the tax. Also, the associated definition has been revised to explicitly include 1) caterers within the city and 2) caterers outside the city but operating within the city. This revision will provide more equitable treatment among caterers.
Section 44-118c (Failure to Pay Tax) and 44-126 (Hearings). These changes place cases involving violations of the food and beverage tax provisions of the City Code under the jurisdiction of the city’s hearing officer rather than the direct jurisdiction of the City Treasurer. This will improve the transparency and structure of case reviews.
Section 44-119 (Records and Audit). This section has been revised to provide more specificity with respect to how audits will be initiated and conducted as well as what documentation collectors of the tax should retain and be prepared to produce. Also, the records retention period is increased from 24 months to 36 months. Generally, to capture a broad scope of data, audits have covered a period of 24 months. However, to afford time to select audited entities after the close of a calendar year and provide time to appropriately notify those entities, a few months may pass. Extended the records retention period to 36 months will ensure that records for 24 months are available for audit.
Section 44-123 (Penalty). This section decouples the fine methodology from chapter 1 and permits the hearing officer to impose penalties ranging from $100 to $1,000 per offense. Chapter 1 provides for fines of either $100 per offense for certain violations related to the food and beverage tax or a range of fines from $50 to $500 for a Level 1 misdemeanor. These fines have not proven to be a sufficient deterrent to noncompliance. The simple range of potential fines from $100 to $1,000 should not only be severe enough to encourage compliance but also simple enough to be useful in practice.
Section 44-124(1) (Financial Responsibility Bond/Deposit). These changes increase the minimum amount of the financial responsibility bond for liquor establishments from $500 to $2,000. The bond has been designed to protect the city from the loss of revenues associated with the unremitted collections of a three-month period. Our experience has shown that the tax collections for a liquor establishment over a three-month period far surpass $500 and are typically $2,000 or more.
Section 44-127 (Preparation; Service of Notice of Tax Liability, Citations, and Summons). This change deletes certified mail as an allowable method of delivery and replaces it with express/overnight mail (e.g., FedEx). Our experience has shown that certified mail is a problematic form of delivery. Addressees who suspect that the city is in the process of taking adverse action against them sometimes choose to simply forgo accepting our certified correspondence. With express/overnight mail, the city can successfully accomplish delivery and obtain evidence of it.
IMPACT STATEMENT:
Not applicable.
RECOMMENDATIONS:
That the City Council approve the proposed, attached ordinance providing for certain changes to the City Code pertaining to the municipal food and beverage tax.
cc: Alderman O’Connor, Chairman
Alderman Mervine
Alderman Bohman
Alderman Mesiacos, Alternate
CITY OF AURORA, ILLINOIS
ORDINANCE NO. _________
DATE OF PASSAGE ________________
title
An Ordinance Amending Chapter 44, Article VII, Entitled "Privilege Tax On Service Of Food Or Alcoholic Liquor Or The Sale Of Alcoholic Liquor At Retail" Of The Aurora Code Of Ordinances.
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WHEREAS, the City of Aurora has a population of more than 25,000 persons and is, therefore, a home rule unit under subsection (a) of Section 6 of Article VII of the Illinois Constitution of 1970; and
WHEREAS, subject to said Section, a home rule unit may exercise any power and perform any function pertaining to its government and affairs for the protection of the public health, safety, morals, and welfare; and
WHEREAS, the City deems it necessary and appropriate to amend the provisions regarding the taxation on food and beverage sales, collection and administration of said taxes.
NOW, THEREFORE, BE IT ORDAINED by the City Council of the City of Aurora, Illinois, as follows: that Chapter 44 entitled “Privilege Tax on Service of Food or Alcoholic Liquor or the Sale of Alcoholic Liquor at Retail” of the City of Aurora Code of Ordinances is hereby amended as follows:
Section One: That Chapter 44 entitled “Privilege Tax on Service of Food or Alcoholic Liquor or the Sale of Alcoholic Liquor at Retail” shall be amended as follows:
Sec. 44-111. Title.
This article shall be known and cited as the city privilege tax upon the purchase of food or alcoholic liquor at a food establishment or liquor establishment and upon the privilege of purchasing alcoholic liquor at retail and the tax imposed in this article shall be known and cited as the city privilege tax upon the purchase of food or alcoholic liquor at a food establishment or liquor establishment and upon the privilege of purchasing alcoholic liquor at retail.
Sec. 44-112. Definitions.
For the purposes of this article whenever any of the following words, terms or definitions are used, they shall have the meaning ascribed to them in this section.
Alcoholic liquor is defined in the same manner as the term is defined in Section 6-2.
Food item means and includes any and all material, whether solid, semisolid or liquid, used or intended to be used for human consumption and for nourishment of the human body. The term includes any and all nonalcoholic liquor beverages.
Liquor establishment means any premises required to obtain a retail liquor license pursuant to Chapter 6.
Owner means any person having a sufficient proprietary interest in conducting the operation of a food establishment or liquor establishment so as to entitle such a person to all or a portion of the net receipts thereof.
Person means any natural person, receiver, administrator, executor, conservator, assignee, trust in perpetuity, trust, estate, firm, copartnership, joint venture, club, company, business trust, domestic or foreign corporation, association, syndicate, society or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise; whenever the term "person" is used in any clause prescribing and imposing a penalty, the term as applied to associations means the owners or part-owners thereof, and as applied to corporations, the officers thereof.
Food establishment means and includes any place kept, used and maintained as a place at which food items are served and/or prepared, and where food items are regularly served and/or prepared, whether or not consumed or intended to be consumed on the premises, but shall not include coin-operated automatic food item dispensing machines. For purposes of this article, “food establishment shall include, without limitation, luncheon or dinner clubs, employee cafeterias, catering entities, regardless of whether located within the city or not, and the like, where food items are prepared or served.
Sec. 44-113. Imposition of tax.
(a) There is levied and imposed upon the privilege of purchasing food items or alcoholic liquor served or prepared at either a food establishment or liquor establishment in the city, a tax of one and three-quarters (1.75) percent of the purchase price, exclusive of any other tax charged for such food items and/or alcoholic liquor.
(b) There is levied and imposed upon the privilege of purchasing alcoholic liquor in original packages only for consumption off the premises at retail at any liquor establishment in the city, a tax of two and three-quarters (2.75) percent of the purchase price, exclusive of any other tax charged for such alcoholic liquor at retail.
(c) No such tax shall be levied and imposed upon the purchase of a food item which is both purchased and taken from the premises of purchase in the hermetically sealed container of its manufacture or wholesale.
Sec. 44-114. Liability for payment.
(a) The ultimate incidence of and liability for payment of the tax imposed by this article shall be borne by the person who seeks the privilege of purchasing food items or alcoholic liquor served at such food establishment or liquor establishment or the privilege of purchasing alcoholic liquor at retail at any liquor establishment, such person hereinafter referred to as "consumer."
(b) The tax levied in this article shall be paid in addition to any and all other taxes and charges. It shall be the duty of the owner, manager or operator of every food establishment or liquor establishment to secure the tax from the consumer of a food establishment or liquor establishment and pay the tax over to the city under the rules and regulations prescribed by the mayor and/or the treasurer or their respective designee, and as otherwise provided in this article.
Sec. 44-115. Collection.
Every person required to collect the tax levied by this article shall secure the tax from the consumer at the time he collects payment for the service of food or alcoholic liquor or the sale of alcoholic liquor at retail. The amount due under the tax provided in this article shall be stated separately on the invoice receipt or other statement or memorandum of the payment given to the consumer at the time of payment.
Sec. 44-116. Rules and regulations.
The mayor of the city and/or the treasurer or their respective designee, may promulgate rules and regulations not inconsistent with the provisions of this article concerning the enforcement and application of this article. The term "rules and regulations" includes, but is not limited to, a case-by-case determination whether or not the tax imposed by this article applies.
Sec. 44-117. - Filing of return.
The owner of each food establishment or liquor establishment within the city shall file tax returns showing tax receipts received during each monthly period on forms prescribed by the mayor and/or the treasurer or their respective designee. The returns shall be due on or before the last day of the calendar month next succeeding the end of the monthly filing period. At the time of filing such returns, the owner shall pay to the city all taxes due for the period to which the tax return applies. A commission, as set by section 44-118.1, may be deducted when timely payments are made for taxes due.
Sec. 44-118. Failure to pay tax; administrative proceedings.
(a) If for any reason any tax is not paid when due, a penalty and interest as established by section 44-118.1 on the amount of tax which remains unpaid shall be added and collected, and the amount of commission therein may not be deducted. Whenever any person shall fail to pay any tax as provided in this article, the corporation counsel upon the request of the mayor and/or the treasurer or their respective designee shall bring or cause to be brought an action to enforce the payment of the tax on behalf of the city in any court of competent jurisdiction.
(b) If for any reason any tax is not paid when due, and the treasurer issues a notice of tax liability under section 44-125, a penalty of twenty (20) percent of the full amount of tax claimed due, shall be added thereto.
(c) In addition to any other penalty assessed for failure to pay tax under this article, the owner may be subject to administrative proceedings pursuant to section 44-126 and/or judicial court proceedings.
Sec. 44-118.1. - Schedule of certain rates.
The following rates are hereby set for purposes of this article; provided that, the treasurer may from time to time increase or decrease any rate under this article in order to equal those rates set forth from time to time by the Retailers' Occupation Tax Act and Use Tax Acts [Ill. Rev. Stat. Ch. 120, ¶¶ 440 et seq., 439.1 et seq.]:
(1) Commission, two and one-tenth percent (2.1%) deducted from the
amount of tax due, if payment is made on a timely basis.
(2) Penalty, seven and one-half percent (7.5%) added to the amount of taxunpaid and uncollected.
(3) Interest, one and one-quarter percent (1.25%) added per month to the amount of tax unpaid and uncollected.
Sec. 44-119. Records and audit.
(a) Every owner, manager or operator of a food establishment or liquor establishment in the city shall keep books and records for a period of at least thirty-six (36) months, unless otherwise authorized by the city, which at a minimum shall include a daily sheet showing:
(1) The amount of taxable receipts within the twenty-four-hour period;
(2) The actual food establishment/liquor establishment tax receipts collected for the date in question.
(b) The mayor and/or the treasurer or their respective designee, shall at all reasonable times have full access to such books and records.
(c) The financial records of any food establishment or liquor establishment submitted pursuant to this article or any rule and regulation promulgated thereunder shall not be available for public inspection in order to protect the owners' right to privacy.
(d) The owner, manager or operator of a food establishment or liquor establishment in the subject to this article shall maintain a monthly sales report that reconciles the daily sheets to the monthly sales reported on the food and beverage tax return and the Illinois Department of Revenue ST-1 Sales and Use Tax Return. In addition, the monthly sales report should reconcile to the monthly deposits on the bank statement. Any differences must be substantiated with supporting documentation. All reports, statements or other such documentation set forth in this section must be retained for thirty-six (36) months.
(e) At the City’s request, every owner, manager or operator of a food establishment or liquor establishment subject to this article shall make books and records available for auditing purposes. Any audit requested by the City shall proceed as follows:
(1) Notice. The City shall provide notice in writing of a proposed audit of a taxpayer's books and records at least seven (7) days prior to the proposed date. The notice may be sent first class mail, postage prepaid, to the last known address of the taxpayer, or by personal service or delivery. Each notice shall contain the following information:
a. The specific tax;
b. The time period to be audited;
c. A brief description of the minimum documentation or books and records to be made available to the auditor; and
d. A proposed date and time for the audit.
(2) Any audit scheduled pursuant to this article shall be held on a weekday during normal business hours. If the proposed date and/or time of the audit is not agreeable to the owner, an alternative date and/or time may be requested. The Auditor shall make all practical attempts to accommodate the owner's request provided the request is made within fourteen (14) days of receipt of the original notice. However, in no event, shall the audit be conducted no more than forty-five (45) days from the date of the original notice.
(e) If an owner fails to provide the documents necessary for audit within the time provided, the City may issue a tax determination and assessment based on the best estimate of the taxpayer's tax liability in addition to any penalties and/or interest assessed pursuant to section 44-123 of this article.
(f) It shall be unlawful for any person to willfully or fraudulently prevent, hinder or interfere with the treasurer or his/her designee in the discharge of his/her duties and the performance of this article.
Sec. 44-120. - Exemptions.
The tax imposed under this article shall not apply to or be imposed upon those organizations which are exempt from State of Illinois sales tax.
Sec. 44-121. - Suspension or revocation of licenses for failure to pay tax; hearing.
If the mayor or other city official responsible for the issuance of a city license, permit or other approval, including, but not limited to, a liquor license, after hearing held by or for him, shall find that any person has willfully evaded payment or collection and remittance of the tax imposed by this article, he may suspend or revoke such city license, permit or other approval held by such tax evader. The person shall have an opportunity to be heard at such hearing to be held not less than seven (7) days after notice is given to him of the time and place of the hearing to be held, addressed to him at his last known place of business. Pending said notice, hearing and finding, any license, permit or other approval issued by the city to the person may be temporarily suspended. No suspension or revocation hereunder shall release or discharge said person from his civil liability for the payment or collection and remittance of the tax, nor from prosecution for such offense.
Sec. 44-122. - Disposition of proceeds.
All proceeds resulting from the imposition of the tax under this article, including penalties, shall be paid into the treasury of the city, and shall be credited to and deposited in the corporate fund of the city.
Sec. 44-123. - Penalty.
In addition to interest or any other penalty, any person violating any provision of this Article, upon conviction thereof, shall be fined not less than one hundred dollars ($100.00) nor more than one thousand dollars ($1,000.00) for each such offense. Each failure to collect the tax imposed hereby and each failure to pay such tax over to the City shall constitute a separate violation hereof.
Sec. 44-124. Certificate of registration.
Every restaurant and liquor establishment which must collect and remit the tax under this article shall promptly complete and file a certificate of registration application with the city. The application shall be made on a form prescribed and approved by the finance department for such purpose. The conditions are as follows:
(1) Every applicant for a certificate of registration shall furnish a financial responsibility bond/deposit, on or before commencing or recommencing operation, to guarantee the payments required by this article, in an amount equal to three (3) times the applicant's average monthly tax liability (including the purchase tax liability imposed under section 44-163 or twenty thousand dollars ($20,000.00), whichever is lower, but in no case less than five hundred ($500.00) dollars for non-liquor establishments and two thousand dollars ($2,000.00) for liquor establishments.
(2) A financial responsibility bond/deposit must be provided in one (1) of the following forms:
a. For amounts up to and including $2,000, cash or cashier's check made payable to the city only;
b. For amounts over $2,000, applicant may provide cash, cashier’s check or a surety bond from a corporate surety in a form acceptable by the city;
c. Other form of financial responsibility bond/deposit acceptable if approved by the city in writing.
(3) Upon receipt of the application in proper form and approval by the finance department of the security furnished by the applicant, the department shall issue to such applicant a certificate of registration which shall permit the commencement or continuation of operations thereby. Registrants shall annually renew such applications on or before each July 1, for record keeping and verification purposes.
(4) No certificate of registration shall be issued to any applicant who is delinquent or in arrears of any moneys due the city under law for any purposes, including, but not limited to, taxes, fines, penalties, water or license fees; or who is currently in violation of any appropriate and applicable building or fire code.
(5) Any registrant not affected by subsection (a) of this section shall be required to comply with the requirements thereof if determined to be delinquent for any two (2) months during a consecutive twelve-month period.
(6) If a registrant fails to pay, when due, any payment amount which such security guarantees, the city shall, after such liability is determined by the registrant or the city, convert the security which the registrant has furnished into money for the city, after first giving the registrant at least ten (10) days' written notice to pay the liability or forfeit such security to the city.
(7) Any registrant who has, as verified by the city, faithfully and continuously complied with the requirements of this article for a period of three (3) consecutive years shall be exempt from the requirement of furnishing a financial responsibility bond/deposit until such time as a delinquency may occur as defined under this article.
(8) A certificate of registration is nontransferable. Any change of name, owner or partner, or change in the corporate structure (in the case of a corporation), shall require a new certificate.
(9) If a registrant decides to permanently close a liquor establishment and/or food establishment subject to the provisions of this chapter, he or she shall notify, in writing, the Treasurer or his/her designee within thirty (30) days of the closing date. At the time of notification, the owner shall also include full payment of any taxes owed up to the date of closing. Failure to comply with this section may result in the forfeiture of some, or all, of the bond.
Sec. 44-125. - Notice of tax liability; demand for payment of tax; period of limitation.
(a) In the event any person fails to file a return when and as herein required, or if it shall appear to the treasurer or his or her designee that the amount of any tax payment is incorrect in that it does not include all taxes payable for such calendar period, or if the treasurer or his or her designee shall find that the collection of any taxes which have accrued but are not yet due will be jeopardized by delay, and declares said taxes to be immediately due and payable, or if it shall appear to the treasurer or his or her designee that he had made any final assessment which did not include taxes payable for the periods involved, or if it appears to the treasurer or his or her designee that any person has, by reason of any act or omission or by operation of any law, become liable for any taxes, interest or penalties not originally incurred by him, the treasurer or his or her designee may in any of the above events determine and assess the amount of such taxes or deficiency, as the case may be, together with the interest and penalties due and unpaid.
(b) Any such determination and assessment shall be made by the treasurer or his or her designee upon his best judgment and information, and it shall be permissible for the treasurer or his or her designee to show an estimated figure that represents the tax due for any given six (6) months instead of showing the amount of tax due for each month separately. The treasurer or his or her designee shall immediately serve notice of tax liability, by any means set forth in section 44-127 of this chapter, to such person, making a demand for payment of the tax together with interest and penalties thereon. If the person incurring any such liability has died, such demand may at the discretion of the treasurer or his or her designee be made against his personal representative. If the person fails to pay the amount set forth in the notice of tax liability within twenty (20) days from date of the notice of tax liability the treasurer or his or her designee shall commence administrative hearings pursuant to section 44-126.
Sec. 44-126. Hearings; procedure; findings; enforcement of administrative decisions.
(a) The city adopts Division 2.1 (the "division") of the Illinois Municipal Code (65 ILCS 5/1-2.1-1, et seq.) as it may be amended from time-to-time and as allowed by said division; provided, however, that the specific provisions of this article shall take precedence over any inconsistent provisions contained within said division.
(b) When an owner has failed to pay the amount set forth in notice of tax liability issued pursuant to section 44-125 or there is any other violation of this article, the treasurer or his or her designee shall initiate administrative proceedings against said owner by preparing a summons along with a copy of the notice of tax liability, indicating the name and address of the owner, the type and nature of the violation, and the date(s) of the violation and a hearing date. The hearing date shall not be less than thirty (30) nor more than forty-five (45) days from the date the summons is issued.
(c) One (1) copy of the notice of tax liability and summons shall be maintained in the files of the finance department and shall be part of the record of hearing and one (1) copy of the notice of tax liability and summons shall be served, via any method set forth in Section 44-127 of this article, to the owner, commanding the owner to appear at a hearing. If the name of the owner cannot be ascertained or if service on the owner cannot be made by mail, service may be made on the owner by posting or nailing a copy of the violation report form on the front door of the establishment where the violation was found, not less than twenty (20) days before the hearing date.
(d) At any time prior to the hearing date, the hearing officer assigned to hear the case may, at the request of the treasurer or his or her designee or the attorney for the city, or the owner or his attorney, issue subpoenas directing witnesses to appear and give testimony at the hearing.
(e) If on the date set for hearing the owner or his attorney fails to appear, the hearing officer may find the owner in default and shall proceed with the hearing and accept evidence relevant to the existence of a violation of this article.
(f) No continuances shall be authorized by the hearing officer in proceedings under this article except in cases where a continuance is absolutely necessary to protect the rights of the owner. Lack of preparation shall not be grounds for a continuance. Any continuance under this article shall not exceed thirty (30) days, unless otherwise authorized by the hearing officer. The case for the city may be presented by the treasurer, his or her designee, or by any other city employee or by an attorney designated by the city. The case for the owner may be presented by the owner, his attorney, or any other authorized agent or representative of owner.
(g) At the hearing, a hearing officer shall preside and shall hear testimony and accept any evidence relevant to the existence or nonexistence of a violation of this article. The strict rules of evidence applicable to judicial proceedings shall not apply to hearings authorized by this article.
(h) It shall be a defense to a violation charged under this article if the owner, his attorney, or any other agent or representative proves to the hearing officer's satisfaction that the violation alleged in the notice does not in fact exist or if the payment of the amount set forth in the notice of tax liability has been made, or at the time of the hearing the violation has been remedied or removed; provided, however, that if the violation alleged in the notice has been charged to the owner on the same food establishment or liquor establishment any time within the preceding twelve (12) months, then it shall not be a defense if at the time of hearing the violation has been remedied or removed.
(i) At the conclusion of the hearing, the hearing officer shall make a determination, on the basis of the evidence presented at the hearing, whether or not a violation exists. The determination shall be in writing and shall be designated as the findings, decision and order. The findings, decision and order shall include the hearing officer's findings of fact, a decision whether or not a violation exists based upon the findings of fact, and an order, ordering the owner to correct the violation or dismissing the case in the event a violation is not proved. If a violation is proved, the hearing officer may also, without limitation, impose sanctions, as provided in this article in addition to any amounts set forth in the notice of tax liability, and/or suspend for any period up to thirty (30) days or revoke the privilege tax certificate. A copy of the findings, decision, and order shall be served on the owner; service shall be in the same manner as the report form and summons are served by any method allowed under this article. Payment of any penalty, fine, sanctions, and/or tax liability shall be made to the city finance department and the disposition of fine money may be determined, from time to time, by separate ordinance or resolution of the city council.
(j) In the event that the same violation for the same owner is brought before the hearing officer within a twelve-month time period, the hearing officer may, after hearing relevant testimony, retain jurisdiction over the violation, despite any correction thereof, and establish a hearing date or dates to determine continued compliance with the order. At such time, the hearing officer shall hear testimony and accept any evidence relevant to the continued compliance of the property with regard to any said repeated violation.
(k) The findings, decision and order of the hearing officer shall be subject to review in the Circuit Court of Kane County, and the provisions of the administrative review law (735 ILCS 5/3-101 et seq.), and all amendments and modifications thereto, and the rules adopted pursuant thereto, are adopted and shall apply to and govern every action for the judicial review of the final findings, decision and order of a hearing officer under this article.
(l) Any fine, other sanction or costs imposed, or part of any fine, other sanction or costs imposed remaining unpaid after the exhaustion of, or the failure to exhaust, judicial review procedures under the administrative review law shall be a debt due and owing the city and, as such, may be collected in accordance with applicable law.
(m) After expiration of the period within which judicial review under the administrative review law may be sought for a final determination of the code violation, the city may commence a proceeding in the circuit court for purposes of obtaining a judgment on the findings, decision and order. Nothing in this section shall prevent the city from consolidating multiple findings, decisions and orders against a person in such a proceeding. Upon commencement of the action, the city shall file a petition with a court of competent jurisdiction which shall contain a recitation of the relevant facts, findings, decision to show that the findings, decision and order was issued in accordance with this article and applicable state law.
Sec. 44-127. - Preparation; service of notice of tax liability, citations and summons.
The treasurer and his designees are deemed peace officers and may prepare and serve notice of tax liability, citations, and/or summons personally or by mailing to the last known address it via first class mail, express mail, or overnight mail for violations of this article. For purposes of this article, the mailbox rule shall apply and service shall be deemed effective when notice of tax liability, citation and/or summons is placed in the mail.
Secs. 44-128-44-160. - Reserved.
Section Two: That Chapter 1, Section 1-11 of the City of Aurora Code of Ordinances shall be amended to strike certain sections as follows:
Sec. 1-11. Fine schedule for certain violation citations.
(a) The fine for each violation for which a citation may be issued pursuant to this Code, unless a citation amount is otherwise provided for, shall be in the respective amounts set forth below:
* * * * *
(15) Violation of section 44-194, or 44-195…100.00
* * * * *
Section Three: That this Ordinance shall be in full force and effect, and shall be effective immediately upon passage.
Section Four: That all ordinances or parts of ordinances thereof in conflict herewith are hereby repealed to the extent of any such conflict.
Section Five: That any Section or provision of this Ordinance that is construed to be invalid or void shall not affect the remaining sections or provisions which shall remain in full force and effect thereafter.
PASSED by the City Council of the City of Aurora, Illinois, on _________________________.
AYES ___________ NAYS __________
APPROVED AND SIGNED by the Mayor of the City of Aurora, Illinois, on .
______________________________
Mayor
ATTEST:
______________________________________
City Clerk
City of Aurora
Law Department
44 East Downer Place
Aurora, IL 60507