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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, Section 74-60 through 74-119 of the Cook County Code shall be amended as follows:
ARTICLE III. UNIFORM PENALTIES, INTEREST AND PROCEDURES
Sec. 34-60. Short title.
This article shall be known and may be cited as the Uniform Penalties, Interest and Procedures Ordinance.
Sec. 34-61. Application; tax ordinances and franchise fees.
(a) This article shall supplement all other County tax ordinances administered by the Cook County Department of Revenue.
(b) All of the provisions of this article are applicable to the collection of franchise fees payable pursuant to Chapter 78, Article II of this Code, Cable Television.
(c) Provisions of this article shall apply to the extent that they are not inconsistent with the provisions of other applicable ordinances and to the extent other ordinances are silent.
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 7890, 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 th...
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