HomeMy WebLinkAboutOrdinances - 20-31 - 08/03/2020 - Municipal Motor Fuel Tax ORDINANCE NO. 20-31
An Ordinance Creating a Municipal Retail Motor Fuel Tax,
Implementing Local Government Taxpayers' Bill of Rights
Provisions and Updating The City's Hotel Operators
Occupation Tax Provisions
ADOPTED BY THE
MAYOR AND CITY COUNCIL
THIS 3RD DAY OF AUGUST, 2020
An Ordinance Creating a Municipal Retail Motor Fuel Tax,Implementing
Local Government Taxpayers'Bill of Rights Provisions and Updating
The City's Hotel Operators Occupation Tax Provisions, Page 1
ORDINANCE NO. 20-31
An Ordinance Creating a Municipal Retail Motor Fuel Tax, Implementing a
Local Government Taxpayers'Bill of Rights Provision and Updating
The City's Hotel Operators Occupation Tax Provisions
WHEREAS, the City of McHenry, McHenry County, Illinois, is a home rule municipality as
contemplated under Article VII, Section 6, of the Constitution of the State of Illinois, and the passage of
this Ordinance constitutes an exercise of the City's home rule powers and functions as granted in the
Constitution of the State of Illinois; 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 continued and increasing use of public streets and parking facilities by motor
vehicles has resulted in a great increase in the funds necessary for their upkeep; and
WHEREAS, the City has determined that imposing a municipal retail motor fuel tax is a
reasonable manner in which to secure additional funding for the resurfacing of streets, as it is collected
from users of the streets and parking facilities, as opposed to the general public; and
WHEREAS, in furtherance of its home rule powers, it is necessary and desirable for the City
of McHenry to amend its ordinances regarding taxation by creating a municipal retail motor fuel tax,
and limiting the use of the proceeds to publicly bid, contracted road resurfacing projects only; and
WHEREAS, it is appropriate for the City to ensure that all locally imposed and collected taxes
are collected in a manner consistent with the Illinois Local Government Taxpayers' Bill of Rights Act
(50 ILCS 45/1 et. seq.), and it is necessary and desirable for the City of McHenry to amend its
ordinances to ensure ongoing compliance with those requirements by adding a new Local Government
Taxpayers' Bill of Rights to the City Code and by updating the provisions of the City's Hotel Operators
Occupation Tax provisions to be reflect those changes.
NOW, THEREFORE, BE IT ORDAINED by the City Council of the City of McHenry,
McHenry County, Illinois, as follows
SECTION 1: The McHenry Municipal Code, Title 3, Chapter 1, Section 4(D) Failure to Pay
Tax, shall be deleted in its entirety and replaced with the following text:
D-1. Failure to Pay Tax: Any violation of this Chapter 3-1 will be punishable or
enforced in the manner prescribed by the City's Local Government Taxpayer Bill
of Rights provisions of Chapter 3-9. It will be deemed a violation of this Chapter
3-1 for any person knowingly to furnish false or inaccurate information as
required herein.
An Ordinance Creating a Municipal Retail Motor Fuel Tax,Implementing a
Local Government Taxpayers'Bill of Rights Provision and Updating
The City's Hotel Operators Occupation Tax Provisions, Page 2
D-2. Revocation of License: If the City Manager, after conducting a hearing pursuant
to Chapter 3-9, finds that any person has willfully avoided payment of the tax
imposed herein, the City Manager may suspend or revoke all City licenses held
by the hotel. Prior to any implementation of an order to suspend or revoke a
license, the operator shall have an opportunity to be heard at a hearing before the
City Manager, held not less than five (5) days after notice of the time and place
of the hearing, with said notice addressed to the operator at the last known place
of business, has been delivered to the operator.
SECTION 2: The McHenry Municipal Code, Title 3, Chapter 1, Section 5, Penalty, shall be
deleted in its entirety.
SECTION 3: The McHenry Municipal Code is hereby amended by adding a new Title 3, Chapter
8 as follows:
Chapter 8
MUNICIPAL RETAIL MOTOR FUEL TAX
3-8-1: SHORT TITLE
3-8-2: DEFINITIONS
3-8-3: TAX IMPOSED
3-8-4: LIABILITY FOR PAYMENT
3-8-5: COLLECTION OF TAX
3-8-6: FILING OF RETURN
3-8-7: RULES AND REGULATIONS
3-8-8: FAILURE TO PAY TAX WHEN DUE
3-8-9: RECORDS
3-8-9: DISPOSITION OF RECORDS OF TAX
3-8-10: PENALTY
3-8-1: SHORT TITLE:
The tax imposed by this Chapter shall be known as the "Municipal Retail Motor Fuel
Tax".
3-8-2: DEFINITIONS:
For the purposes of this Article,whenever any of the following words,terms or definitions
is used herein, they shall have the meaning ascribed to them in this Section:
(A) "Dealer" means every person engaged in the business of the retail sale of motor
fuel, including any person who has an established place of business for such purposes
ascribed to them in this Section.
(B) "Motor Fuel" means all volatile and inflammable liquids produced, blended or
compounded for the purpose of, or which are suitable or practicable for, operating motor
vehicles or internal combustion engines. This shall include but not be limited to gasoline,
An Ordinance Creating a Municipal Retail Motor Fuel Tax,Implementing a
Local Government Taxpayers'Bill of Rights Provision and Updating
The City's Hotel Operators Occupation Tax Provisions, Page 3
gasohol and diesel fuel.
(C) "Person" means any natural person, receiver, administrator, executor,
conservator, assignee,trust in perpetuity, trust, estate, firm, co-partnership,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 shall mean that the owners or part
owners thereof and, as applied to corporations, the officers thereof.
"Retail" means the sale for any good and valuable consideration to a person for use as a
consumer.
3-8-3: TAX IMPOSED:
(A) Beginning on September 1, 2020, there is hereby imposed and shall immediately
accrue and be collected, a tax upon the privilege of purchasing motor fuel at retail in the
City of McHenry at a rate of three cents ($0.03) per U.S. Gallon or fraction thereof.
B) In the event motor fuel is dispensed by a unit of measure other than U.S. Gallon,then
the tax shall be imposed at the same ratio of three cents ($0.03) per U.S. Gallon to the
unit of measure.
3-8-4: LIABILITY FOR PAYMENT:
The ultimate incidence of and liability for payment of said tax shall be borne by the retail
purchaser. The tax herein levied shall be in addition to any and all other taxes.Nothing in
this Article shall be construed to impose the tax upon the occupation of selling motor fuel.
It shall be the duty of every dealer to secure said tax under rules and regulations prescribed
by the Finance Director and as otherwise provided by this Article.
3-8-5: COLLECTION OF TAX:
Every dealer required to collect the tax levied by this Article shall secure said tax from
the retail purchaser at the time the dealer collects payment for the motor fuel. The tax
shall be paid by the retail purchaser to the person required to collect it as trustee for and
on account of the City of McHenry. The dealer shall be entitled to withhold from tax
collections a service fee equal to 1%of the amounts collected. If any dealer fails to collect
the local motor fuel tax, such dealer shall remain liable for the local motor fuel tax not
collected and shall pay the amount of the local motor fuel tax due to the City in accordance
with this article.
3-8-6: FILING OF RETURN:
Monthly,on the forms and in such manner as prescribed by the City Finance Director,the
dealer shall transmit a report of sale of motor fuel in the previous month to the City of
McHenry. Each report of sale of motor fuel shall be accompanied by a remittance of the
appropriate amount of tax applicable to the sale reported and a signed copy of Illinois
Department of Revenue Form ST-1 (Sales and Use Tax Return) or other comparable
evidence acceptable to the City that documents reported sales.
An Ordinance Creating a Municipal Retail Motor Fuel Tax,Implementing a
Local Government Taxpayers'Bill of Rights Provision and Updating
The City's Hotel Operators Occupation Tax Provisions, Page 4
3-8-7: RULES AND REGULATIONS:
The Finance Director may promulgate rules and regulations not inconsistent with the
provisions of this Chapter concerning the enforcement and application of this Chapter.
The term "rules and regulations" includes, but is not limited to, the Finance Director's
determination whether or not the tax imposed by this Chapter applies to a dealer or
transaction.
3-8-8: FAILURE TO PAY TAX WHEN DUE:
Any violation of this Chapter 3-8 will be punishable or enforced in the manner prescribed
by the City's Local Government Taxpayer Bill of Rights provisions of Chapter 3-9. It
will be deemed a violation of this Chapter 3-8 for any person knowingly to furnish false
or inaccurate information as required herein.
3-8-9: RECORDS:
(A) Each dealer shall keep books which, at a minimum, include:
(1) The number of gallons of motor fuel sold at retail each day by the dealer
in the City of McHenry.
(2) The actual motor fuel tax collected for each day by the dealer.
(B) The City Finance Director or designee shall at all reasonable times have full
access to such records.
(C) To the extent permitted by law, the financial records of any dealer submitted
pursuant to this Article or any rule and regulation promulgated thereunder shall not be
available for public inspection in order to protect the dealer's right to privacy and shall be
considered to be commercial or financial information obtained from a person or business
furnished under a claim that it is proprietary, privileged or confidential, and that
disclosure of the commercial or financial information would cause competitive harm to
business.
3-8-10: DISPOSITION OF TAX RECEIPTS:
All proceedings resulting from the imposition of the tax under this Article, including
penalties, shall be paid to the City of McHenry and shall be credited to and deposited in
the Local Motor Fuel Tax Fund of the City allocated for the purposes of publicly-bid,
contracted road resurfacing projects only.
SECTION 4: The McHenry Municipal Code is hereby amended by adding a new Title 3,
Chapter 9,the Local Government Taxpayers' Bill of Rights, as follows:
An Ordinance Creating a Municipal Retail Motor Fuel Tax,Implementing a
Local Government Taxpayers'Bill of Rights Provision and Updating
The City's Hotel Operators Occupation Tax Provisions, Page 5
CHAPTER 9
LOCAL GOVERNMENT TAXPAYERS' BILL OF RIGHTS
3-9-1: DEFINITIONS:
3-9-2: NOTICES:
3-9-3: LATE PAYMENT:
3-9-4: PAYMENT:
3-9-5: CERTAIN CREDITS AND REFUNDS:
3-9-6: AUDIT PROCEDURE:
3-9-7: APPEAL:
3-9-8: HEARING:
3-9-9: INTEREST AND PENALTIES:
3-9-10: ABATEMENT:
3-9-11: INSTALLMENT CONTRACTS:
3-9-12: STATUTE OF LIMITATIONS:
3-9-13: VOLUNTARY DISCLOSURE:
3-9-14: PUBLICATION OF TAX ORDINANCES:
3-9-15: INTERNAL REVIEW PROCEDURE:
3-9-16: APPLICATION:
3-9-1: DEFINITIONS:
In addition to those terms defined in this code, certain words or terms herein shall have
the meanings ascribed to them as follows:
ACT: The Local Government Taxpayers' Bill of Rights Act.
LOCAL TAX ADMINISTRATOR: The City Finance Director and any staff,
employees or agents to the extent they are authorized by the City Finance Director to act
in the City Finance Director's stead. The City Finance Director shall have the authority
to implement the terms of this Chapter to give full effect to this Chapter. The exercise of
such authority by the Local Tax Administrator shall not be inconsistent with this Chapter
and the Act.
LOCALLY IMPOSED AND ADMINISTERED TAX: Each tax imposed by the City
that is collected or administered by the City, not an agency or department of the state. It
does not include any taxes imposed upon real property under the property tax code or fees
collected by the City.
NOTICE: Each audit notice, collection notice or other similar notice or communication
in connection with each of the City's locally imposed and administered taxes.
TAX ORDINANCE: Each ordinance passed by the City that imposes any locally
imposed and administered tax.
TAXPAYER: Any person required to pay any locally-imposed and administered tax and
An Ordinance Creating a Municipal Retail Motor Fuel Tax,Implementing a
Local Government Taxpayers'Bill of Rights Provision and Updating
The City's Hotel Operators Occupation Tax Provisions, Page 6
generally includes the person upon whom the legal incidence of such tax is placed and
with respect to consumer taxes includes the business or entity required to collect and pay
the locally-imposed and administered tax to the City.
3-9-2: NOTICES:
A. Whenever notice is required to be given under this Chapter, the notice is to be in
writing mailed not less than seven (7) calendar days prior to the day fixed for any
applicable hearing, audit or other scheduled act of the Local Tax Administrator. The
notice shall be sent by the Local Tax Administrator as follows:
1. Any notice of tax assessment due must be sent by United States registered
or certified mail.
2. For all other required notices, either:
i. first class, express mail or overnight mail, addressed to the
persons concerned at the persons' last known address; or
ii. personal service or delivery.
B. Whenever the Local Tax Administrator issues a protestable notice of tax due, a
bill, a claim denial or a notice of claim reduction regarding any tax, the written notice
shall include the following information:
1. The reason for the assessment or other determination;
2. The amount of the tax liability proposed;
3. The procedure for appealing the assessment or other determination(which
may be satisfied by including a copy of this Chapter, The Local
Government Taxpayers' Bill of Rights);
4. The obligations of the City during the audit, appeal,refund and collection
process (which may be satisfied by including a copy of this Chapter, The
Local Government Taxpayers' Bill of Rights); and
5. Such other information as may be required by this Chapter.
3-9-3: LATE PAYMENT:
Any notice, payment, remittance or other filing required to be made to the City pursuant
to any tax ordinance shall be considered late unless it is: a) physically received by the
City on or before the due date,or b)received in an envelope or other container displaying
a valid, readable U.S. postal service postmark dated on or before the due date, properly
addressed to the City, with adequate postage prepaid.
3-9-4: PAYMENT:
Any payment or remittance received for a tax period shall be applied in the following
order: a) first to the tax due for the applicable period; b) second to the interest due for the
applicable period; and c)third to the penalty for the applicable period.
3-9-5: CERTAIN CREDITS AND REFUNDS:
A. The City shall not refund or credit any taxes voluntarily paid without written
protest at the time of payment in the event that a locally-imposed and administered tax is
declared invalidly enacted or unconstitutional by a court of competent jurisdiction.
However, a taxpayer shall not be deemed to have paid the tax voluntarily if the taxpayer
An Ordinance Creating a Municipal Retail Motor Fuel Tax,Implementing a
Local Government Taxpayers'Bill of Rights Provision and Updating
The City's Hotel Operators Occupation Tax Provisions, Page 7
lacked knowledge of the facts upon which to protest the taxes at the time of payment or
if the taxpayer paid the taxes under duress.
B. The statute of limitations on a claim for credit or refund shall be two (2) years
after the end of the calendar year in which payment in error was made. The City shall not
grant a credit or refund of locally imposed and administered taxes, interest or penalties to
a person who has not paid the amounts directly to the City.
C. The procedure for claiming a credit or refund of locally imposed and administered
taxes, interest or penalties paid in error shall be as follows:
1. The taxpayer shall submit to the Local Tax Administrator in writing a
claim for credit or refund together with a statement specifying:
a. The name of the locally imposed and administered tax subject to
the claim;
b. The tax period for the locally imposed and administered tax
subject to the claim;
c. The date of the tax payment subject to the claim and the canceled
check or receipt for the payment;
d. The taxpayer's recalculation, accompanied by an amended or
revised tax return, in connection with the claim; and
e. A request for either a refund or a credit in connection with the
claim to be applied to the amount of tax, interest and penalties
overpaid, and, as applicable, related interest on the amount
overpaid; provided, however, that there shall be no refund and
only a credit given in the event the taxpayer owes any monies to
the City.
2. Within ten(10)days of the receipt by the Local Tax Administrator of any
claim for a refund or credit, the Local Tax Administrator shall either:
a. Grant the claim; or
b. Deny the claim, in whole or in part, together with a statement as
to the reason for the denial or the partial grant and denial.
3. In the event the Local Tax Administrator grants, in whole or in part, a
claim for refund or credit,the amount of the grant for refund or credit shall
bear interest at the rate of one percent per month (1%), from the date of
the overpayment to the date of mailing of a refund check or the grant of a
credit.
3-9-6: AUDIT PROCEDURE:
Any request for proposed audit of the taxpayer's books and records pursuant to any locally
administered tax shall be in writing to the taxpayer and shall comply with the notice
requirements of this Chapter.
A. Each notice of audit shall contain the following information:
An Ordinance Creating a Municipal Retail Motor Fuel Tax,Implementing a
Local Government Taxpayers'Bill of Rights Provision and Updating
The City's Hotel Operators Occupation Tax Provisions, Page 8
1. The tax;
2. The time period to be audited;
3. A brief description of the books and records to be made available for the
auditor; and
4. An identification of who will be conducting the audit, and in the case of
a third-party auditor,the City must provide written authorization for them
to review the books and records of the taxpayer before such third-party
auditor contacts the taxpayer.
B. Any audit shall be conducted during normal business hours and not less than
seven(7)days nor more than thirty(30)days from the date the notice is given. However,
if the date and time selected by the Local Tax Administrator is not agreeable to the
taxpayer, another date and time may be requested by the taxpayer. If such time is
convenient to the Local Tax Administrator,the Local Tax Administrator may approve the
new date in writing and shall have the discretion to grant an extension to this time period.
C. Every taxpayer shall keep accurate books and records of the taxpayer's business
or activities, including original source documents and books of entry denoting the
transactions which had given rise or may have given rise to any tax liability, exemption
or deduction. All books shall be kept in the English language and shall be subject to and
available for inspection by the City.
D. It is the duty and responsibility of every taxpayer to make available its books and
records for inspection by the City. If the taxpayer fails to provide the documents
necessary for audit within the time provided,the Local Tax Administrator may issue a tax
determination and assessment based on the tax administrator's determination of the best
estimate of the taxpayer's tax liability.
E. Upon the completion of an audit,the City must issue an audit closure report to the
taxpayer with the results of the audit.
F. If an audit determines there has been an overpayment of a locally-imposed and
administered tax as a result of the audit,written notice of the amount of overpayment shall
be given to the taxpayer within thirty (30) days of the City's determination of the amount
of overpayment. If the overpayment is the result of the incorrect application of some or
all of the taxpayer's tax payment to the City instead of to another local government entity,
then upon a request by that other unit of local government,the audit information must be
given to any unit of local government that may be affected by the overpayment.
3-9-7: APPEAL:
A. A taxpayer shall have the right to appeal a determination of a tax due.
B. A taxpayer who receives written notice from the Local Tax Administrator of a
determination of tax due or a notice of tax liability, may protest such finding by filing
with the Local Tax Administrator a written protest and petition for hearing, setting forth
the basis of the taxpayer's request for a hearing. The written protest and petition for
An Ordinance Creating a Municipal Retail Motor Fuel Tax,Implementing a
Local Government Taxpayers'Bill of Rights Provision and Updating
The City's Hotel Operators Occupation Tax Provisions, Page 9
hearing must be filed with the Local Tax Administrator within forty-five (45) days of
receipt of the written notice of the tax determination and assessment.
C. If a timely written notice and petition for hearing is filed, the Local Tax
Administrator shall fix the time and place for hearing and shall give written notice to the
taxpayer. The hearing shall be scheduled for a date within fourteen (14) days of receipt
of the written protest and petition for hearing, unless the taxpayer requests a later date
convenient to all parties.
D. If a written protest and petition for hearing is not filed within the forty-five (45)
day period, the tax determination, audit or assessment shall become a final bill due and
owing without further notice.
E. Upon the showing of reasonable cause by the taxpayer and the full payment of
the contested tax liability along with interest accrued as of the due date of the tax, the
Local Tax Administrator may reopen or extend the time for filing a written protest and
petition for hearing. In no event shall the time for filing a written protest and petition for
hearing be reopened or extended for more than ninety(90)days after the expiration of the
forty-five (45) day period.
3-9-8: HEARING:
A. Whenever a taxpayer or a tax collector has filed a timely written protest and
petition for hearing under section 3-9-7 of this Chapter,the City Manager shall conduct a
hearing regarding any appeal.
B. No continuances shall be granted except in cases where a continuance is
absolutely necessary to protect the rights of the taxpayer. Lack of preparation shall not
be grounds for a continuance. Any continuance granted shall not exceed fourteen (14)
days.
C. At the hearing,the City Manager shall preside and shall hear testimony and accept
any evidence relevant to the tax determination, audit or assessment. The strict rules of
evidence applicable to judicial proceedings shall not apply.
D. At the conclusion of the hearing, the City Manager shall make a written
determination on the basis of the evidence presented at the hearing. The taxpayer or tax
collector shall be provided with a copy of the written decision.
3-9-9: INTEREST,PENALTIES AND ENFORCEMENT COSTS:
In the event a determination has been made that a tax is due and owing, through audit,
assessment or other bill sent, the tax must be paid within the time frame otherwise
indicated.
A. Interest on Late and Unpaid Taxes: In the event any taxpayer fails to collect
and pay to the City the tax required hereunder within thirty (30) days after the same is
due, interest shall accumulate and be due upon said tax at the rate of one percent(1%)per
An Ordinance Creating a Municipal Retail Motor Fuel Tax,Implementing a
Local Government Taxpayers'Bill of Rights Provision and Updating
The City's Hotel Operators Occupation Tax Provisions, Page 10
month commencing as of the first day of the month following the month of which the tax
was to have been collected.
B. Late Payment Penalty: If a tax is due and not timely paid to the City, a late
payment penalty of five percent (5%) of the tax due shall be imposed in addition to any
other interest due under this Chapter. A late payment penalty shall not apply if a Failure
to File Penalty is imposed under this Chapter 3-9-9(C).
C. Failure to File Penalty: If no return has been filed prior to the City issuing a
notice of tax delinquency or notice of tax liability, then a failure to file penalty shall be
assessed equal to twenty five percent (25%) of the total tax due for the applicable
reporting period for which the return was required to be filed.
D. Suit For Collection: Whenever any taxpayer fails to pay any tax or penalty
required herein, the City Attorney shall, upon the request of the City Finance Director,
bring or cause to be brought an action to enforce the payment of said tax on behalf of the
City in any court of competent jurisdiction or in any authorized administrative tribunal.
Any legal fees incurred by the City in the cost of collection shall be paid by the taxpayer.
3-9-10: ABATEMENT:
The Local Tax Administrator shall have the authority to waive or abate any late filing
penalty,late payment penalty or failure to file penalty if the Local Tax Administrator shall
determine reasonable cause exists for delay or failure to make a filing.
3-9-11: INSTALLMENT CONTRACTS:
At the discretion of the Local Tax Administrator, on behalf of the City, the Local Tax
Administrator may, but is not required to, enter into an installment contract with the
taxpayer for the payment of taxes under the controlling tax ordinance. The Local Tax
Administrator may not cancel any installment contract so entered unless the taxpayer fails
to pay any amount due and owing on time and fails to cure the delinquency in the time
allowed in the installment contract or if the taxpayer fails to demonstrate good faith in
restructuring any installment plan agreement or contract with the Local Tax
Administrator.
3-9-12: STATUTE OF LIMITATIONS:
The City, through the Local Tax Administrator, shall review all tax returns in a prompt
and timely manner and inform taxpayers of any amounts due and owing. The taxpayer
shall have forty-five (45) days after receiving notice of the reviewed tax returns to make
any request for refund or provide any tax still due and owing.
A. No notice of determination of tax due and owing may be issued more than four
(4) years after the end of the calendar year for which the return for the applicable period
was filed or the end of the calendar year in which the return for the applicable period was
due, whichever occurs later.
B. If any tax return is not filed or if during any four (4) year period for which a
An Ordinance Creating a Municipal Retail Motor Fuel Tax,Implementing a
Local Government Taxpayers'Bill of Rights Provision and Updating
The City's Hotel Operators Occupation Tax Provisions, Page 1 1
notice of tax determination or assessment may be issued by the City,the tax paid was less
than seventy five percent (75%) of the tax due for that period, the statute of limitations
shall be six (6) years maximum after the end of the calendar year in which the return for
the applicable period was due or end of the calendar year in which the return for the
applicable period was filed, whichever occurs later.
C. No statute of limitations shall apply if a fraudulent tax return was filed by the
taxpayer.
3-9-13: VOLUNTARY DISCLOSURE:
For any locally-imposed and administered tax for which a taxpayer has not received a
written notice of an audit, investigation or assessment from the Local Tax Administrator,
a taxpayer is entitled to file an application with the Local Tax Administrator for a
voluntary disclosure of the tax due. A taxpayer filing a voluntary disclosure application
must agree to pay the amount of tax due, along with interest of one percent (1%) per
month,for all periods prior to the filing of the application,but not more than four(4)years
before the date of filing the application. Except for the amount of tax and interest due
under this Section, a taxpayer filing a valid voluntary disclosure application may not be
liable for any additional tax, interest or penalty for any period before the date the
application was filed. However, if the taxpayer incorrectly determined and underpaid the
amount of tax due, the taxpayer is liable for the underpaid tax along with applicable
interest on the underpaid tax, unless the underpayment was the result of fraud on the part
of the taxpayer, in which case the application shall be deemed invalid and void. The
payment of tax and interest must be made by no later than ninety(90) days after the filing
of the voluntary disclosure application or the date agreed to by the Local Tax
Administrator,whichever is longer. However,any additional amounts owed as a result of
an underpayment of tax and interest previously paid under this Chapter must be paid
within ninety(90)days after a final determination and the exhaustion of all appeals of the
additional amount owed or the date agreed to by the Local Tax Administrator,whichever
is longer.
3-9-14: PUBLICATION OF TAX ORDINANCES:
Any locally administered tax ordinance shall be published via normal or standard
publishing requirements. The posting of a tax ordinance on the internet shall satisfy the
publication requirements. Copies of all tax ordinances shall be made available to the
public upon request at the City Clerk's office.
3-9-15: INTERNAL REVIEW PROCEDURE:
The Local Tax Administrator shall establish an internal review procedure regarding any
liens filed against any taxpayers for unpaid taxes. Upon a determination by the Local Tax
Administrator that the lien is valid, the lien shall remain in full force and effect. If the
lien is determined to be improper,the Local Tax Administrator shall:
A. Timely remove the lien at the City's expense;
B. Correct the taxpayer's credit record; and
An Ordinance Creating a Municipal Retail Motor Fuel Tax,Implementing a
Local Government Taxpayers'Bill of Rights Provision and Updating
The City's Hotel Operators Occupation Tax Provisions, Page 12
C. Correct any public disclosure of the improperly imposed lien.
It shall not be considered an improper lien under this section when a validly-imposed lien
is removed because the taxpayer has ultimately satisfied their outstanding tax, interest and
penalties liability. The taxpayer shall bear the cost to remove such a lien.
3-9-16: APPLICATION:
This Chapter shall be liberally construed and administered to supplement all of the City's
tax ordinances. To the extent that any tax ordinance is in conflict with or inconsistent
with this Chapter, this Chapter shall be controlling.
SECTION 5: If any section, paragraph, subdivision, clause, sentence or provision of this
Ordinance shall be adjudged by any Court of competent jurisdiction to be invalid, such judgment shall
not affect, impair, invalidate or nullify the remainder thereof, which remainder shall remain and continue
in full force and effect.
SECTION 6: All ordinances or parts of ordinances in conflict herewith are hereby repealed to
the extent of such conflict.
SECTION 7: This Ordinance shall be in full force and effect upon its passage, approval and
publication in pamphlet form (which publication is hereby authorized) as provided by law.
PRESENTED to and PASSED by the City Council of the City of McHenry, Illinois,this 3rd day
of August, 2020.
APPROVED by me as Mayor of said City of McHenry, Illinois, this 3rd day of August,
2020.
Ayes Nays Absent Abstain
Alderman Devine
Alderman Glab
Alderman Harding X
Alderman Mihevc X
Alderwoman Miller A
Alderman Santi
Alderman Schaefer A
Wayne et , Ma or Monte Johnsno, eputy City Clerk
An Ordinance Creating a Municipal Retail Motor Fuel Tax,Implementing a
Local Government Taxpayers'Bill of Rights Provision and Updating
The City's Hotel Operators Occupation Tax Provisions, Page 13
CERTIFICATION
I, Monte Johnson, do hereby certify that I am the duly appointed, acting and qualified Deputy
Clerk of the City of McHenry, McHenry County, Illinois, and that as such Clerk, I am the keeper of the
records and minutes and proceedings of the Mayor and Aldermen of said City of McHenry.
I do hereby further certify that at a regular meeting of the Mayor and Aldermen of the City of
McHenry, held on the 3`d day of August, 2020, the foregoing Ordinance entitled An Ordinance Creating a
Municipal Retail Motor Fuel Tax, Implementing Local Government Taxpayers' Bill of Rights Provisions and
Updating The City's Hotel Operators Occupation Tax Provisions as duly passed by the City Council of the City
of McHenry.
The pamphlet form of Ordinance No 20-31, including the Ordinance and a cover sheet thereof,
was prepared, and a copy of such Ordinance was posted in the City Hall, commencing on the 4th day of
August,2020,and will continue for at least 10 days thereafter.Copies of such Ordinance are also available
for public inspection upon request in the office of the City Clerk.
I do further certify that the original, of which the attached is a true and correct copy, is entrusted
to me as the Clerk of said City for safekeeping, and that I am the lawful custodian and keeper of the same.
GIVEN under my hand and seal this 4th day of August 2020.
Monte Johnson,D puty Clerk
City of McHenry,
McHenry County, Illinois
(SEAL)
An Ordinance Creating a Municipal Retail Motor Fuel Tax,Implementing a
Local Government Taxpayers'Bill of Rights Provision and Updating
The City's Hotel Operators Occupation Tax Provisions,Page 14