Laserfiche WebLink
fact or an error of law, then such amount shall be credited against any tax due, or to become due, <br /> under this Chapter fram the taxpayer who made the erroneous payment, provided that, no <br /> amounts erroneously paid more than three (3)years prior ta the filing of a claim therefar shall be <br /> sa credited. No person shall be entitled to a refund of, ar credit far, a tax imposed under this <br /> Chapter unless the person files a claim far refund or credit within one (1) year after the date on <br /> which the tax was paid or remitted. <br /> $. BOOKS AND RECORDS. Every tax collector and every taxpayer required to pay <br /> any of the t�es irnposed by this Chapter shall keep accurate books and records of its business or <br /> activity, including contemporaneous books and records denoting the transactions that give rise, <br /> ar may have given rise, to any tax liability under this Chapter. The books and records shall be <br /> subject to and available for inspectian by emplayees ar agents of the City at all times during regular <br /> business hours of the tax collector or taxpayer. <br /> 9. REGULATIONS. The City Manager is authorized to promulgate rules and <br /> regulations for the adrninistration of this Chapter consistent with the provisions hereof and <br /> consistent with the provisions of 65 ILCS 5/8-11-2. <br /> 14. PENALTY; CIVIL ACTION, (A) Any taxpayer, including those persons <br /> required to collect taxes pursuant to Section 5 hereaf, wha fails to make a return within the time <br /> required therefor, ar who fails to pay the tax due, or any portion thereof, far any month within <br /> the time required therefor, or wha makes a fraudulent return or willfully violates any other <br /> pravision of this Chapter shall be fined not less than Twa Hundred Fifty Dollars {$254.00) nor <br /> mare than Five Hundred Dollars($544.00}. {Amended, (7rdina,�ce No. 2011-72} <br /> (B} All taYes required to be paid to the City under to the terms of this Chapter shall <br /> constitute a debt owed ta the City, and the payment thereaf may be enforced by the City in any <br />