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PROPOSED ORDINANCE AMENDMENT
UNIFORM PENALTIES, INTEREST AND PROCEDURES
BE IT ORDAINED, by the Cook County Board of Commissioners, that Chapter 34 - Finance, Article III. Uniform Penalties, Interest and Procedures, Sections 34-62 and 34-77 of the Cook County Code is hereby amended as Follows:
Sec. 34-62. - Definitions.
The following words, terms and phrases, when used in this division shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
Department or Department of Revenue means the Cook County Department of Revenue.
Director or Director of Revenue means the Director of Revenue of the County.
Franchise fee means any cable television franchise fee payable to the County pursuant to Chapter 78, Article II, of this Code.
Hearing officer means an administrative law officer or administrative law judge appointed by the Director of the Department of Administrative Hearings, to conduct hearings and to make final determination regarding taxpayer or tax collector petitions and protests as to any issue arising under the provisions of this article or under any other ordinance that imposes a fee or tax administered by the Department.
Person means any individual, corporation, limited liability corporation, organization, government, governmental subdivision or agency, business trust, estate, trust, partnership, association and any other legal entity.
Processing Fee means all costs, incurred by the Department, associated with the Department's effort to search for or obtain information required to process incomplete or incorrect payment documents, remittance forms, tax returns, or other similar documents received from tax collectors, taxpayers or other County debtors.
Tax means any sum, other than interest, penalties or fines, payable pursuant to a tax ordinance administered by the Department.
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