POWERS OF THE COMPTROLLER (3-4-150 et seq.)

Municipal Code of Chicago tit. 3, ch. 3-4, art. II

in effect

Municipal Code of Chicago § 3-4-150 General powers.

3-4-150 General powers. A. (1) In addition to the powers provided in other provisions and chapters of this Code, including Chapter 2-32 of this Code, the comptroller is empowered to adopt, promulgate, and enforce rules and regulations pertaining to the administration and enforcement of the provisions of this chapter and any tax ordinance. (2) The comptroller may from time to time prescribe and publish rules or regulations concerning the manner, format and medium in which tax returns are to be filed and tax payments or remittances are to be made. Any such rules or regulations shall include a provision allowing a taxpayer or tax collector who may suffer a financial or other hardship to file and pay or remit by other means, if the taxpayer or tax collector demonstrates the hardship in a written application to the comptroller. Any such rules or regulations may also include a penalty of $20 per incident for failure to comply with the rules or regulations, which shall be in lieu of the penalties provided by Sections 3-4-200, 3-4-210 and 3-4-220 of this chapter. If the comptroller determines that the taxpayer or tax collector had reasonable cause for the failure to comply, then the $20 penalty shall be waived. B. (1) The comptroller may correct or amend any tax return or remittance return at any time. (2) The comptroller is authorized to determine and assess any tax, interest or penalty due under this chapter, 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. (1) In addition to the comptroller's authority to determine and collect any nontax debt by any other means, the comptroller is further authorized to assess any nontax debts due and owing the city by adding them to a tax determination and assessment. (2) The department may issue, correct or amend any assessment of any nontax debt at any time before the tax determination and assessment becomes final. All initial nontax debt assessments and any amended nontax debt assessments shall be deemed prima facie correct and the burden shall be on the person assessed a nontax debt to prove the contrary. D. The department is authorized to examine the books and records of any taxpayer or tax collector during business hours of the day 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. E. In the course of any audit, investigation or other inquiry, the comptroller may require any taxpayer or tax collector to file information on a form prescribed and furnished by the department. F. The comptroller shall provide 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 and at least 20 calendar days before the comptroller issues a notice of tax determination and assessment; provided, however, that the department shall not be required to hold a conference if the comptroller determines in his or her sole discretion either (a) that delay will jeopardize the collection of any unpaid taxes or (b) that the taxpayer or tax collector will not agree to a date for holding the conference that is within 14 calendar days after the department notifies the taxpayer or tax collector that the audit has been completed. Conferences shall be held in person if deemed practicable by the department or otherwise by telephone. G. The comptroller, with the approval of the corporation counsel, may compromise all disputes in connection with any tax or interest due or any tax, interest or penalty assessed. H. For any debt arising in connection with a tax for which returns are required to be filed with the department, if the comptroller determines in his or her discretion that the costs of billing, maintaining, processing and otherwise administering the debt would exceed the amount of the debt itself, then the comptroller may order that no billing, maintaining, processing or other administrative costs be incurred with respect to such debt; provided, however, that such action on the part of the comptroller shall not be construed as a release, cancellation or discharge of the debt itself. (Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 5-24-06, p. 76266, § 1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

Municipal Code of Chicago § 3-4-151 Additional duties of the department.

3-4-151 Additional duties of the department. In addition to all other rights, duties and responsibilities imposed by this Code, the department shall have the following duties and responsibilities: A. The department shall furnish a written statement of rights to every taxpayer or tax collector that is issued a notice of tax assessment and determination, a tax bill, or a denial of a claim for credit or refund, or that requests a copy of such a written statement of rights. The statement shall describe in summary form the rights of taxpayers and tax collectors, and the obligations of the department, with respect to the administration, enforcement and collection of city taxes. B. The department shall provide a brief written explanation of all tax liabilities and penalties on or with every tax notice issued. C. The department shall not cancel any payment agreement unless the taxpayer or tax collector fails to comply with the material terms of the agreement, such as failing to pay any amount due, and fails to cure any breach of the agreement within the time permitted by the agreement or by the department. D. Except in judicial proceedings, the department shall place any seized taxpayer or tax collector bank accounts in escrow with the bank for 20 calendar days immediately following the seizure to permit the taxpayer or tax collector to correct any department error. E. In coordination with the Office of Budget and Management, the department shall publish monthly a report of all corporate fund revenue collected for the current fiscal year. Such monthly report shall include: (i) the total collections for each revenue category during the preceding month and the current fiscal year to date; (ii) the variance between expected and actual revenues pursuant to the applicable annual budget; and (iii) the total collections for the corresponding month in the preceding year and preceding year to date by revenue category. The department shall publish each monthly report required under this section at a prominent location on its website no later than the last day of each month. F. The department shall publish at a prominent location on its website a current list of taxes and whether such taxes are remitted on a monthly, quarterly, or annual basis. (Added Coun. J. 5-12-99, p. 106; Amend Coun. J. 4-21-21, p. 29449, § 1)

Municipal Code of Chicago § 3-4-152 Problems resolution.

3-4-152 Problems resolution. The comptroller shall establish a problems resolution committee within the staff of the department, which shall have as its primary purpose the resolution of complex administrative or processing problems concerning taxes, expediting of matters when unreasonable delays have occurred, ensuring that taxpayer rights are protected in the administration of the tax laws and giving of priority treatment to time- sensitive inquiries or cases of a truly urgent nature. The committee shall consider matters referred to it by the comptroller in his or her sole discretion, either at the request of a taxpayer or otherwise as the comptroller may determine. Any communication, recommendation, action or decision of the comptroller or committee regarding the problems resolution process shall be confidential and shall be within the sole discretion of the comptroller or committee. (Added Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

Municipal Code of Chicago § 3-4-153 Financial hardship.

3-4-153 Financial hardship. The comptroller shall establish a financial hardship committee within the staff of the department to consider written applications for abatement of tax liabilities that have been assessed by the comptroller, including related interest and penalties, in cases involving a demonstrated uncertainty as to collectability of the assessment within a reasonable period of time. The committee shall make recommendations to the comptroller. The comptroller shall deny any application where it is determined that the applicant has committed fraud or has otherwise failed to make good faith efforts to comply with the city's tax laws. Pursuant to Section 3-4-150 of the Municipal Code, any reduction of liability shall be subject to approval by the corporation counsel. Any communication, recommendation, action or decision of the comptroller or committee regarding the financial hardship process shall be confidential and shall be within the sole discretion of the comptroller or committee. (Added Coun. J. 5-12-99, p. 106; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

Municipal Code of Chicago § 3-4-160 Power to issue tax determination and assessment.

3-4-160 Power to issue tax determination and assessment. The comptroller may determine and assess the amount of any tax due and unpaid, together with applicable interest and penalties, if it appears that: A. A person has violated any provision of this chapter, or any tax ordinance, or any rule or regulation promulgated under this chapter or any tax ordinance; or B. The amount of any tax payment or remittance is incorrect because it does not include all taxes due and owing; or C. Delay will jeopardize the collection of any accrued taxes that are not yet due or payable, and the comptroller declares these taxes to be immediately due and payable; or D. A final assessment has been issued which did not include all taxes, interest and penalties payable for the periods involved; or E. Any person by reason of any act or omission, or by operation of law, has become liable for the payment of any taxes, interest or penalties not originally incurred by that person. The comptroller shall serve written notice of any tax determination and assessment on the person to whom it is issued, demanding payment of all sums due and owing. (Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 7-10-96, p. 24982, § 11; Amend Coun. J. 11-8-12, p. 38872, § 30)

Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2605600Fetched: 10/24/2026