Meeting Name: Finance Committee Agenda status: Final
Meeting date/time: 5/11/2016 9:00 AM Minutes status: Final  
Meeting location: Cook County Building, Board Room, 118 North Clark Street, Chicago, Illinois
Public Hearing
Published agenda: Agenda Agenda Published minutes: Minutes Minutes  
Meeting video:  
Attachments: Substitute to File ID 16-1372 (Gasoline and Diesel Fuel Tax).pdf, Substitute to File ID 16-1374 (Parking).pdf, Second Memo regarding 16-2696 Bond Refunding, Letter from Chairman Daley to Matthew DeLeon 05-11-2016.pdf, Letter from Chairman Daley to Ivan Samstein 05-02-2016.pdf, Memo regarding 16-2696 Bond Refunding.pdf, FIN 5-11-16 9 a.m 16-2696 Roll Call.pdf
File #Ver.Agenda #NameTypeTitleMotionResultAction DetailsVideo
16-1366 1 ALCOHOLIC BEVERAGE TAX (Wholesaler and retailer registration; Documents; books; records; Rulemaking)Ordinance AmendmentPROPOSED ORDINANCE AMENDMENT ALCOHOLIC BEVERAGE TAX BE IT ORDAINED, by the Cook County Board of Commissioners, that Chapter 74 - Taxation, Article IX. Alcoholic Beverage Tax, Sections 74-354, 74-356, 74-360 and 74-362of the Cook County Code is hereby amended as Follows: Sec. 74-354. - Wholesaler and retailer registration (a) Any wholesaler who engages in the business of selling alcoholic beverages in the County must register with the Department, in accordance with procedures prescribed by the Department prior to engaging in the business of supplying or selling alcoholic beverages for resale, use or consumption in the County. (b) Wholesale alcoholic beverage dealers shall file each month with the Department a report of sales of alcoholic beverages in such form as prescribed and furnished by the Department. Such report of sales must be mailed in sufficient time to be postmarked on or before the 1520th day from the last day of the month for which the return is due. Each report of sales of alcoholic beverages shall be accompanied by a remittance of the appropriate amount recommend for approvalPass Action details Not available
16-1369 1 GAMBLING MACHINE TAX (Violations, penalties; Books and records)Ordinance AmendmentPROPOSED ORDINANCE AMENDMENT GAMBLING MACHINE TAX BE IT ORDAINED, by the Cook County Board of Commissioners, that Chapter 74 - Taxation, Article XVIII. Gambling Machine Tax, Sections 74-628, 74-634, 74-635 and 74-638of the Cook County Code is hereby amended as Follows: Sec. 74-628. - Tax imposed. A tax is imposed upon each Gambling Machine that is displayed by a person for play or operation by the public in Cook County, as follows: (a) Tax Rate on Gambling Device. For each 12-month period as established by the director, an annual tax in the amount of $1,000.00 is imposed upon each Gambling Device; said tax shall be paid by the owner and shall be applicable for Gambling Devices that are displayed by a person for play or operation by the public in Cook County. The tax imposed may be made pro-ratable by the director under such policies, procedures, rules, and forms as may be promulgated by said director and shall be paid by the owner of the machine. (b) Tax Rate on Video Gaming Terminal. For each 12-month period as established by the director, an annual tax in the arecommend for approvalPass Action details Not available
16-1372 1 GASOLINE AND DIESEL FUEL TAX (Books and records, Municipality and township tax rebate, Rulemaking)Ordinance AmendmentPROPOSED SUBSTITUTE TO FILE 16-1372 Sponsored by: TONI PRECKWINKLE, President, Cook County Board of Commissioners PROPOSED ORDINANCE AMENDMENT GASOLINE AND DIESEL FUEL TAX NOW THEREFORE BE IT ORDAINED, by the Cook County Board of Commissioners that Chapter 74 - Taxation, Article XII. Gasoline and Diesel Fuel Tax, Sections 74-477, 74-479 and 74-482 be amended as follows: ARTICLE XII. - GASOLINE AND DIESEL FUEL TAX Sec. 74-477. - Books and records. Every gas distributor and retailer dealer as defined in this Article, shall keep accurate books and records of its beginning inventory, purchases, sales and ending inventory including original source documents and books of entry denoting the transactions that gave rise, or may have given rise, to any tax liability, exemption or deduction or defense to liability. Books and records and other papers relating to transactions which occurred during any period with respect to which the Department is authorized to issue notices of tax liability as provided in Chapter 34, Article III, Uniform Penalties, Interest and Procedureswaive the rulesPass Action details Video Video
16-1372 1 GASOLINE AND DIESEL FUEL TAX (Books and records, Municipality and township tax rebate, Rulemaking)Ordinance AmendmentPROPOSED SUBSTITUTE TO FILE 16-1372 Sponsored by: TONI PRECKWINKLE, President, Cook County Board of Commissioners PROPOSED ORDINANCE AMENDMENT GASOLINE AND DIESEL FUEL TAX NOW THEREFORE BE IT ORDAINED, by the Cook County Board of Commissioners that Chapter 74 - Taxation, Article XII. Gasoline and Diesel Fuel Tax, Sections 74-477, 74-479 and 74-482 be amended as follows: ARTICLE XII. - GASOLINE AND DIESEL FUEL TAX Sec. 74-477. - Books and records. Every gas distributor and retailer dealer as defined in this Article, shall keep accurate books and records of its beginning inventory, purchases, sales and ending inventory including original source documents and books of entry denoting the transactions that gave rise, or may have given rise, to any tax liability, exemption or deduction or defense to liability. Books and records and other papers relating to transactions which occurred during any period with respect to which the Department is authorized to issue notices of tax liability as provided in Chapter 34, Article III, Uniform Penalties, Interest and Proceduresaccept as substitutedPass Action details Not available
16-1372 1 GASOLINE AND DIESEL FUEL TAX (Books and records, Municipality and township tax rebate, Rulemaking)Ordinance AmendmentPROPOSED SUBSTITUTE TO FILE 16-1372 Sponsored by: TONI PRECKWINKLE, President, Cook County Board of Commissioners PROPOSED ORDINANCE AMENDMENT GASOLINE AND DIESEL FUEL TAX NOW THEREFORE BE IT ORDAINED, by the Cook County Board of Commissioners that Chapter 74 - Taxation, Article XII. Gasoline and Diesel Fuel Tax, Sections 74-477, 74-479 and 74-482 be amended as follows: ARTICLE XII. - GASOLINE AND DIESEL FUEL TAX Sec. 74-477. - Books and records. Every gas distributor and retailer dealer as defined in this Article, shall keep accurate books and records of its beginning inventory, purchases, sales and ending inventory including original source documents and books of entry denoting the transactions that gave rise, or may have given rise, to any tax liability, exemption or deduction or defense to liability. Books and records and other papers relating to transactions which occurred during any period with respect to which the Department is authorized to issue notices of tax liability as provided in Chapter 34, Article III, Uniform Penalties, Interest and Proceduresrecommend for approval as substitutedPass Action details Not available
16-1373 1 SALES OF NEW MOTOR VEHICLES AND TRAILERS TAX (New motor vehicle dealer registration; Tax remittance and returns; Books and records to be kept)Ordinance AmendmentPROPOSED ORDINANCE AMENDMENT SALES OF NEW MOTOR VEHICLES AND TRAILERS TAX BE IT ORDAINED, by the Cook County Board of Commissioners, that Chapter 74 - Taxation, Article VI. Sales of New Motor Vehicles and Trailers Tax, Sections 74-628, 74-634, 74-635 and 74-638 of the Cook County Code is hereby amended as Follows: Sec. 74-234. - New motor vehicle dealer registration. New motor vehicle dealers, as described in this Article, shall register with the Department, in accordance with procedures prescribed by the Department, prior to commencing business. Application for registration shall be made on forms prescribed by the Department. It shall be unlawful to conduct business in Cook County as a new motor vehicle dealer prior to obtaining a Cook County Department of Revenue Sales of New Motor Vehicle certificate of tax registration. Sec. 74-235. - Tax remittance and returns. (a) Every new motor vehicle dealer shall file, on forms prescribed by the Department, a remittance return and remit all taxes due on or before the 20th day of the month following the month for which trecommend for approval  Action details Not available
16-1374 1 PARKING LOT AND GARAGE OPERATIONS TAX (Tax imposed; Maintenance of records)Ordinance AmendmentPROPOSED SUBSTITUTE TO FILE 16-1374 Sponsored by: TONI PRECKWINKLE, President, Cook County Board of Commissioners PROPOSED ORDINANCE AMENDMENT PARKING LOT AND GARAGE OPERATIONS TAX NOW THEREFORE BE IT ORDAINED, by the Cook County Board of Commissioners that Chapter 74 - Taxation, Article XIII. Parking Lot and Garage Operations Tax, Sections 74-512 and 74-514 be amended as follows: ARTICLE XIII. - PARKING LOT AND GARAGE OPERATIONS TAX Sec. 74-512. - Tax imposed. (a) A tax is imposed upon the use and privilege of parking a motor vehicle in or upon any parking lot or garage in the County. The tax shall be collected by operators and valet parking operators, as described in this Article, from any person who seeks the privilege of occupying space in or upon any parking lot or garage. (b) Valet Parking Operators are required to collect and remit the tax imposed by this Article, for each motor vehicle parked at a Parking Lot or Garage, as described in this Article; however, if the valet parking operator has a written agreement with a parking lot or garage operator that dwaive the rulesPass Action details Not available
16-1374 1 PARKING LOT AND GARAGE OPERATIONS TAX (Tax imposed; Maintenance of records)Ordinance AmendmentPROPOSED SUBSTITUTE TO FILE 16-1374 Sponsored by: TONI PRECKWINKLE, President, Cook County Board of Commissioners PROPOSED ORDINANCE AMENDMENT PARKING LOT AND GARAGE OPERATIONS TAX NOW THEREFORE BE IT ORDAINED, by the Cook County Board of Commissioners that Chapter 74 - Taxation, Article XIII. Parking Lot and Garage Operations Tax, Sections 74-512 and 74-514 be amended as follows: ARTICLE XIII. - PARKING LOT AND GARAGE OPERATIONS TAX Sec. 74-512. - Tax imposed. (a) A tax is imposed upon the use and privilege of parking a motor vehicle in or upon any parking lot or garage in the County. The tax shall be collected by operators and valet parking operators, as described in this Article, from any person who seeks the privilege of occupying space in or upon any parking lot or garage. (b) Valet Parking Operators are required to collect and remit the tax imposed by this Article, for each motor vehicle parked at a Parking Lot or Garage, as described in this Article; however, if the valet parking operator has a written agreement with a parking lot or garage operator that daccept as substitutedPass Action details Not available
16-1374 1 PARKING LOT AND GARAGE OPERATIONS TAX (Tax imposed; Maintenance of records)Ordinance AmendmentPROPOSED SUBSTITUTE TO FILE 16-1374 Sponsored by: TONI PRECKWINKLE, President, Cook County Board of Commissioners PROPOSED ORDINANCE AMENDMENT PARKING LOT AND GARAGE OPERATIONS TAX NOW THEREFORE BE IT ORDAINED, by the Cook County Board of Commissioners that Chapter 74 - Taxation, Article XIII. Parking Lot and Garage Operations Tax, Sections 74-512 and 74-514 be amended as follows: ARTICLE XIII. - PARKING LOT AND GARAGE OPERATIONS TAX Sec. 74-512. - Tax imposed. (a) A tax is imposed upon the use and privilege of parking a motor vehicle in or upon any parking lot or garage in the County. The tax shall be collected by operators and valet parking operators, as described in this Article, from any person who seeks the privilege of occupying space in or upon any parking lot or garage. (b) Valet Parking Operators are required to collect and remit the tax imposed by this Article, for each motor vehicle parked at a Parking Lot or Garage, as described in this Article; however, if the valet parking operator has a written agreement with a parking lot or garage operator that drecommend for approval as substitutedPass Action details Not available
16-1375 1 UNIFORM PENALTIES, INTEREST AND PROCEDURES (Definitions, Statute of limitations)Ordinance AmendmentPROPOSED 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 issrecommend for approvalPass Action details Not available
16-1377 1 USE TAX (Purchaser paying tax directly to department; Books and records to be kept)Ordinance AmendmentPROPOSED ORDINANCE AMENDMENT USE TAX BE IT ORDAINED, by the Cook County Board of Commissioners, that Chapter 74 - Taxation, Article VII. Use Tax, Sections 74-272, 74-273, 74-275 and 74-277 of the Cook County Code is hereby amended as Follows: Sec. 74-272. Tax imposed, tax rate; collection; purchaser; and tax collector. (a) Tax imposed on user. The tax imposed by this Article and the obligation to pay the same is upon the user, as described in this Article. (b) Tax Rate. Except as provided in Section 74-273, a tax is imposed at the rate of one percent on the selling price of tangible personal property, purchased through a sale at retail, which is titled or registered with an agency of the State of Illinois at location inside Cook County. (c) Collection; remittance; sales receipt. The tax imposed by this Article shall be collected from the purchaser by the tax collector as defined by Section 74-271, and remitted to the Department as provided in this Article. The tax imposed by this Article shall, when collected, be stated as a distinct item separate and apart from recommend for approvalPass Action details Not available
16-1383 1 AMUSEMENT TAX ORDINANCE (Definitions)Ordinance AmendmentPROPOSED ORDINANCE AMENDMENT AMUSEMENT TAX ORDINANCE BE IT ORDAINED, by the Cook County Board of Commissioners, that Chapter 74 - Taxation, Article X. Amusement Tax, Section 74-391 of the Cook County Code is hereby amended as Follows: Sec. 74-391. Definitions. The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: Amusement means any exhibition, performance, presentation or show for entertainment purposes, including, but not limited to, any theatrical, dramatic, musical or spectacular performance, promotional show, motion picture show, flower, poultry or animal show, animal act, circus, rodeo, athletic contest, sport, game or similar exhibition, such as boxing, wrestling, skating, dancing, swimming, riding on animals or vehicles, baseball, basketball, softball, soccer, football, tennis, golf, hockey, track and field games, bowling, or billiard and pool games. For purposes of this article, the term "amusement" shall not mean any recreatrecommend for approvalPass Action details Not available
16-2190 1 TOBACCO TAX TOBACCO TAXOrdinance AmendmentPROPOSED ORDINANCE AMENDMENT TOBACCO TAX BE IT ORDAINED, by the Cook County Board of Commissioners, that Chapter 74 - Taxation, Article XI. Tobacco Tax, Sections 74-430, et seq. of the Cook County Code is hereby amended as Follows: Sec. 74-430. Short title. This article may be cited as the "Cook County Tobacco Tax Ordinance". Sec. 74-431. Definitions. For the purpose of this article, whenever any of the following words, terms or definitions are used herein, they shall have the meaning ascribed to them in this section. Affix or affixed means to attach or attached tax stamps that cannot be removed from the cigarette pack without being mutilated or destroyed. Altered or mutilated tax stamp means any tax stamp on which the identity information is illegible or incompleteunique serial number is illegible or incomplete. If a tax stamp does not include a unique serial number, 75% of the stamp must be affixed to the cigarette pack. Chewing tobacco means any leaf tobacco that is not intended to be smoked. Cigar means any roll of tobacco wrapped in leaf tobacrecommend for approvalPass Action details Not available
16-2696 1 Proposed Bond OrdinanceOrdinancePROPOSED ORDINANCE AN ORDINANCE PROVIDING FOR THE ISSUANCE OF GENERAL OBLIGATION REFUNDING BONDS OF THE COUNTY OF COOK, ILLINOIS WHEREAS, Section 6(a) of Article VII of the 1970 Constitution of the State of Illinois provides that “a County which has a Chief Executive Officer elected by the electors of the County ... (is) a Home Rule Unit” and The County of Cook, Illinois (the “County”), has a Chief Executive Officer elected by the electors of the County and is therefore a Home Rule Unit and may, under the power granted by said Section 6(a) of Article VII of the Constitution of 1970, as supplemented by the Local Government Debt Reform Act of the State of Illinois, as amended (the “Debt Reform Act”), and the other Omnibus Bond Acts, as amended, exercise any power and perform any function pertaining to its government and affairs, including, but not limited to, the power to tax and to incur debt; and WHEREAS, the County has the power to incur debt payable from ad valorem property tax receipts or from any other lawful source and maturing within 40 years from the time it is incurredrecommend for approvalPass Action details Not available
16-2566 1 SPECIAL USE GASOLINE AND FUEL TAXOrdinance AmendmentPROPOSED ORDINANCE AMENDMENT SPECIAL USE GASOLINE AND FUEL TAX WHEREAS, the 1970 Illinois Constitution, Article VII, Section 6 designates Cook County as a Home Rule Unit of Government; and, WHEREAS, Cook County may exercise powers and perform functions as they relate to government, including the authority to regulate for the protection of the public health, safety, morals and welfare, and including taxation; and, WHEREAS, pursuant to the Home Rule Unit authority, this Board is empowered to make necessary changes to the Laws and Ordinances of Cook County; and, WHEREAS, the taxation power is best employed when the revenue from the imposed taxes are used to improve health, welfare and economic outcomes for the men, women, and children that Cook County is charged with serving; and, WHEREAS, too many of the districts and neighborhoods in Cook County suffer from high levels of poverty and unemployment, placing great strain on the budget, resources, and operations of Cook County government; and, WHEREAS, poverty and unemployment are demonstrably linked to increased crrecommend for deferralPass Action details Video Video
16-2567 1 COOK COUNTY JOBS COUNCILOrdinancePROPOSED ORDINANCE COOK COUNTY JOBS COUNCIL BE IT ORDAINED, by the Cook County Board of Commissioners, that Chapter 2- ADMINISTRATION, ARTICLE VI- BOARDS, COMMISSIONS AND COMMITTEES, DIVISION 5- COOK COUNTY JOBS COUNCIL, is hereby enacted as Follows: ARTICLE VI. - BOARDS, COMMISSIONS AND COMMITTEES DIVISION 5. - COOK COUNTY JOBS COUNCIL Sec. 2-528.-Cook County Jobs Council (a) There is hereby created a Cook County Jobs Council which shall consist of the following nine (9) individuals: the President of the Cook County Board of Commissioners; the Chair of the Cook County Board of Commissioners’ Committee on Finance; the Chair of the Cook County Board of Commissioners’ Committee on Workforce, Housing and Community Development; the Chair of the Cook County Board of Commissioners’ Committee on Business and Economic Development; the Chair of the Cook County Board of Commissioners’ Committee on Human Relations; the Chair of the Cook County Board of Commissioners’ Committee on Roads and Bridges; the Director of Cook County’s Bureau of Economic Development; the Director of recommend for deferralPass Action details Not available
16-2569 1 PARENTING TO PREVENT VIOLENCE PROGRAMOrdinance AmendmentPROPOSED ORDINANCE AMENDMENT PARENTING TO PREVENT VIOLENCE PROGRAM WHEREAS, violence has impacted and continues to impact the lives of too many citizens of Cook County; and, WHEREAS, violence has proven tremendously costly to Cook County government in the administration of its hospitals, courts and jails; and, WHEREAS, the President and the Cook County Board of Commissioners affirm their moral obligation to reduce the escalating trend of neighborhood violence in Cook County; and, WHEREAS, the President and the Cook County Board of Commissioners wish to send a strong public message that violence is both unacceptable and preventable; and, WHEREAS, the President and the Cook County Board of Commissioners wish to bolster this strong public message of zero tolerance for violence by strategically investing County resources in programs that attack the root cause of violence in our communities; and, WHEREAS, the President and the Cook County Board of Commissioners have already shown themselves to be forward-thinking and pro-active in the establishment of the Justicerecommend for deferralPass Action details Not available
16-2570 1 OFFICE FOR PEOPLE WITH DISABILITIESOrdinancePROPOSED ORDINANCE OFFICE FOR PEOPLE WITH DISABILITIES BE IT ORDAINED, by the Cook County Board of Commissioners, that Chapter 38, Article VII, Sec. 38-165 of the Cook County Code is hereby enacted as follows: ARTICLE VII. OFFICE FOR PEOPLE WITH DISABILITIES Sec. 38-165. Office for People with Disabilities (a) Title. This division shall be known and may be cited as the “Office for People with Disabilities Ordinance” of Cook County, Illinois. (b) Purpose and Policy. Cook County is a place where your future is not limited by your race, ethnicity, gender, sexual orientation, disability, age, income, where you were born or where you live. Equity exists when everyone has access to opportunities necessary to satisfy essential needs, advance their well-being, and achieve their full potential. Equity is both the means to healthy communities and an end that benefits us all. People who have disabilities are entitled to full inclusion as equal citizens in society and the opportunity to achieve their full economic, social, cultural, civic, and political potential. People recommend for deferralPass Action details Not available
16-2571 1 A RESOLUTION OF THE COOK COUNTY BOARD OF COMMISSIONERS APPROPRIATING FUNDS DERIVED FROM THE SPECIAL USE GASOLINE AND FUEL TAX FOR THE PURPOSE OF ESTABLISHING A COOK COUNTY COMMUNITY POLICING INITIATIVE TO BE OVERSEEN BY THE SHERIFF OF COOK COUNTYResolutionPROPOSED RESOLUTION A RESOLUTION OF THE COOK COUNTY BOARD OF COMMISSIONERS APPROPRIATING FUNDS DERIVED FROM THE SPECIAL USE GASOLINE AND FUEL TAX FOR THE PURPOSE OF ESTABLISHING A COOK COUNTY COMMUNITY POLICING INITIATIVE TO BE OVERSEEN BY THE SHERIFF OF COOK COUNTY WHEREAS, incidents of gun violence and homicide are rapidly escalating in Chicago and Cook County in 2016; and, WHEREAS, since January of 2016, over 600 people have been shot in the City of Chicago, with over 120 people killed; and, WHEREAS, in 2015, 2,987 people were shot in the City of Chicago, with 488 people killed; and, WHEREAS, if current trends continue, 2016 will see more people shot and killed in Chicago were shot and killed in 2015; and, WHEREAS, the escalation of gun violence and gang warfare in certain Chicago neighborhoods has created an atmosphere of danger and posed constant and intolerable risk to the life, liberty and property of citizens of Cook County; and, WHEREAS the President of the County Board and the Cook County Board of Commissioners wish to affirm the moral obligation orecommend for deferralPass Action details Not available
16-2614 1 LOCAL BUSINESS PREFERENCEOrdinance AmendmentPROPOSED ORDINANCE AMENDMENT LOCAL BUSINESS PREFERENCE WHEREAS, the 1970 Illinois Constitution, Article VII, Section 6 designates Cook County as a Home Rule Unit of Government; and WHEREAS, Cook County may exercise powers and perform functions as they relate to government, including the authority to regulate for the protection of the public health, safety, morals and welfare; and including the power to tax; and WHEREAS, when the revenue generated by Cook County taxes are used in accordance with the Cook County Procurement Code, the funds are best used when they are put back into the Cook County economy; and WHEREAS, Cook County businesses are a driving force for employment and economic development in the County; and WHEREAS, spending public dollars with Cook County businesses serves the sound policy of increasing employment, fostering economic development and strengthening the economy of the County; and WHEREAS, expanding the preference given to Cook County businesses helps to further these policy goals; and WHEREAS, the Cook County Board of Commissioners is empowered t   Action details Video Video