Board of Commissioners of Cook County - File #: 23-5682

• File #: 23-5682
• Version: 1
• Name: UPIP - Amendment Board Item 11.2023
• Type: Ordinance Amendment
• Status: Approved
• File created: 11/2/2023
• In control: Finance Committee
• On agenda: 11/16/2023
• Final action: 12/14/2023
• Title: PROPOSED ORDINANCE AMENDMENT UNIFORM PENALTIES, INTEREST AND PROCEDURES NOW THEREFORE BE IT ORDAINED, by the Cook County Board of Commissioners that Chapter 34 - Taxation, Article III. Uniform Penalties, Interest and Procedures, Sections 34-64 through 34-91 be amended as follows: Article III. Uniform Penalties, Interest and Procedures * * * * * Sec. 34-64. - General powers. (a) In addition to the powers provided in other tax ordinances, the Director may adopt, promulgate, and enforce rules and regulations pertaining to the administration and enforcement of the provisions of this article and any tax ordinance. (b) The Director: (1) May correct or amend any tax return or remittance return at any time. (2) Is authorized to determine and assess any tax, interest or penalty due under this article, or under any tax ordinance, and may amend a tax determination and assessment at any time before it becomes final. Any tax determination and assessment, or amended tax...
• Sponsors: TONI PRECKWINKLE (President), FRANK J. AGUILAR, ALMA E. ANAYA, SCOTT R. BRITTON, JOHN P. DALEY, DENNIS DEER, BRIDGET DEGNEN, BRIDGET GAINER, MONICA GORDON, BILL LOWRY, DONNA MILLER, STANLEY MOORE, JOSINA MORITA, KEVIN B. MORRISON, SEAN M. MORRISON, ANTHONY J. QUEZADA, TARA S. STAMPS, MAGGIE TREVOR

Date	Ver.	Action By	Motion	Result
12/14/2023	1	Board of Commissioners	approve	Pass
12/13/2023	1	Finance Committee
11/16/2023	1	Board of Commissioners	refer	Pass

title
PROPOSED ORDINANCE AMENDMENT

UNIFORM PENALTIES, INTEREST AND PROCEDURES

NOW THEREFORE BE IT ORDAINED, by the Cook County Board of Commissioners that Chapter 34 - Taxation, Article III. Uniform Penalties, Interest and Procedures, Sections 34-64 through 34-91 be amended as follows:

Article III. Uniform Penalties, Interest and Procedures

* * * * *
Sec. 34-64. - General powers.

(a) In addition to the powers provided in other tax ordinances, the Director may adopt, promulgate, and enforce rules and regulations pertaining to the administration and enforcement of the provisions of this article and any tax ordinance.

(b) The Director:

(1) May correct or amend any tax return or remittance return at any time.

(2) Is authorized to determine and assess any tax, interest or penalty due under this article, or under any tax ordinance, and may amend a tax determination and assessment at any time before it becomes final. Any tax determination and assessment, or amended tax determination and assessment, shall be deemed prima facie correct and the burden shall be on the person assessed to prove the contrary.

(c) The Department is authorized to examine the books and records of any taxpayer or tax collector during business hours to verify the accuracy of any return made or, if no return was made, then to ascertain and assess the tax imposed by any tax ordinance.

(d) In the course of any audit, investigation or other inquiry, the Director may require any taxpayer or tax collector to file information, electronically or otherwise, on a form prescribed and furnished by the Department.

(e) The Director or designee may shall provide by rule for a conference between a taxpayer or tax collector and a representative of the Department to be held after the audit of the taxpayer or tax collector is completed, at least 20 calendar days but before the Tax Director issues a notice of tax determination and assessment; provided, however, that the Department...