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Home My WebLink AboutORDINANCES-1990-065-O-90u-tJ-:)u 8-28-90 8-30-90 8-31-90 • .11 65-0-90 AMENDING THE CITY CODE BY ADDING THERETO TITLE 11, ENTITLED "MISCELLANEOUS TAXES" AND CHAPTER 1 OF TITLE 11, ENTITLED "TAX WITH RESPECT TO ATTENDING COURSES AT APPLICABLE INSTITUTIONS" NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EVANSTON, COOK COUNTY, ILLINOIS: SECTION 1: That the Code of the City of Evanston, 1979, as amended, is hereby further amended by adding the following Title 11, titled "Miscellaneous Taxes" and Chapter 1 of Title 11, titled "Tax With Respect to Attending Courses at Applicable Institutions". CHAPTER 1 TAX WITH RESPECT TO ATTENDING COURSES AT APPLICABLE INSTITUTIONS 11-1-1 Definitions: For purposes of this Chapter, the following definitions shall apply: APPLICABLE Any college (whether or not a part of a larger INSTITUTIONS: university), university, community college or junior college providing a program of education above the twelfth grade for which a baccalaureate, master's, doctorate, associate's or other similar degree is offered, but only if such institution's principal location is within the corporate limits of the City; COLLECTION Each period beginning on the first day of a PERIOD: Period of Instruction and ending the day before the next Period of Instruction begins; COURSE: Any course, class, seminar, or other program of instruction offered by the Applicable Institution and taught within the City and for which credits, hours or other units are awardable or recognizable by such Applicable Institution for purposes of obtaining a degree at such institution (whether or not such credits, hours or other units are actually sought, awarded or recognized); DELINQUENT This term shall have the meaning ascribed to it TAXES: in Section 11-1-5. FULL TIME A. With respect to a Period of Instruction STUDENT: that is a quarter, any person (i) who is enrolled in three or more Courses, (ii) who is enrolled in Courses representing, in the aggregate, 12 or more credits, hours, or other units that are awardable or recognizable by the Applicable Institution for purposes of obtaining a degree at such institution (whether or not such credits, 1 65-0-90 • n LJ • hours or other units are actually sought, awarded or recognized) or (iii) who is otherwise defined by the Applicable Institution as a full-time student by reason of the Courses in which such person is enrolled; and B. With respect to any other Period of Instruction, any person who would be defined as such applying principles prescribed by the City that are comparable to those set forth above for Periods of Instruction that are quarters. PART-TIME With respect to any Period of Instruction, any STUDENT: person who is enrolled in at least one Course, ,but who is not a Full -Time Student; PERIOD OF One of the terms or periods into which INSTRUCTION: instruction at the Applicable Institution is organized, including, without limitation, a quarter or a semester; TAX: This term shall have the meaning ascribed to it in Section 11-1-2; and TAXPAYER: This term shall have the meaning ascribed to it in Section 11-1-3. 11-1-2 TAX IMPOSED: A tax (the "Tax") is hereby imposed in the amounts as follows: Periods of Instruction that are Quarters: Fifteen Dollars ($15.00) for each person for each quarter in which such person is Full -Time Student and Five Dollars ($5.00) for each person for each quarter in which such person is a Part -Time Student. Other Periods of Instruction: As prescribed by the City in a manner that is comparable to the ratesy set forth above for Periods of Instruction that are quarters. Nothing in this Chapter is intended to constitute a tax upon any occupation or service or a license for revenue. 11-1-3 INCIDENCE OF AND LIABILITY FOR TAX: The incidence of and liability for payment of the Tax shall be solely and exclusively upon the person enrolled in the Course (the "Taxpayer"). No Applicable Institution shall directly or indirectly absorb any portion, or reduce tuition or other charges to assume the economic cost, of the Tax or any interest or fines due and owing with respect to Delinquent Taxes. 11-1-4 COLLECTION AND REMISSION OF TAX BY APPLICABLE INSTITUTION: Each Applicable Institution shall act as agent for the City for the collection of the Tax and remit Taxes so collected to the City as follows: The Applicable Institution shall separately state and add the Tax to billings or charges for tuition. All Taxes received by an Applicable Institution during each Collection Period shall be remitted (net of the three percent (3%) amount described below, to the extent applicable) to the City Collector of the city of Evanston not later than the 30th day following the close of such Collection Period. Such remission shall be accompanied by a report in such form as reasonably prescribed by the City Manager. It is 2 65-0-90 expected that such report would list the names, addresses and identifying numbers (student identification numbers or social security numbers) of the Taxpayers with respect to the Applicable Institution, the amount of Taxes paid by each Taxpayer (including whether such payments were timely) and the amount of Delinquent Taxes with respect to each Taxpayer. • Each applicable Institution shall be entitled to retain three percent (3%) of the Taxes received by it during any Collection Period or may, in its sole and absolute discretion, waive (with prejudice) all or any part of such amount with respect to any Collection Period. is 0 Nothing in this Section 11-1-4 is intended to cause the incidence of or liability for payment of the Tax to be on any person other than the Taxpayer. 11-1-5 VIOLATIONS BY TAXPAYERS: If an Applicable Institution has separately stated and added the Tax to billings or charges for tuition, it shall be a violation of this Chapter for any Taxpayer to fail to pay the Tax in a timely manner to such Applicable Institution. The Tax shall be deemed delinquent for purposes of the preceding sentence and this Chapter ("Delinquent Taxes") if the Taxpayer does not pay the Tax to the Applicable Institution by the later of (1) the 60th day following the Applicable Institution's mailing of the bill or charge for such Tax or (2) the close of the Collection Period in which any Course that is covered by such billing or charge commences. Any such violation shall be punishable by a fine of not less than One Hundred Dollars ($100.00) nor more than Five Hundred Dollars ($500.00) for each violation. Such fine shall be payable by the Taxpayer to the City Collector of the City of Evanston. Notwith- standing anything expressed or implied to the contrary in this Chapter or any other part of this City Code, no Applicable Institution shall be liable for payment, or be responsible for collection, of Delinquent Taxes or interest or fines due and owing with respect to Delinquent Taxes. 11-1-6 CIVIL PROCEEDINGS; INTEREST CHARGES: Any actions pursuant to this Chapter shall in no way bar the right of the City to institute civil proceedings to recover Delinquent Taxes or interest or fines due and owing, as well as costs incurred in connection with such proceedings. The City shall have the right to enforce compliance with this Chapter. For purposes of this Chapter, interest shall be charged to Taxpayers and paid to the City Collector of the City of Evanston at the rate of five percent (5%) of the amount of any Delinquent Taxes and five percent (5) of the amount of any assessed but unpaid fine under Section 11-1-5 if any such failure to pay is for not less than four months nor more than five months, with an additional one percent (1%) for each additional month or fraction thereof during which such failure continues. 11-1-7 NO OTHER FINES, PENALTIES OR INTEREST: Notwith- standing anything expressed or implied to the contrary in any other part of this City Code, no fine or penalty shall be assessed against, or interest charged to, any Taxpayer or Applicable 3 65-0-90 • Institution in connection with any violation or breach of any provision of this Chapter unless such fine, penalty or interest is expressly provided for in this Chapter. In addition to and without limitation of the preceding sentence, the misdemeanor provisions of chapter 4 of Title 1 of this City Code shall not apply with respect to any such violation or breach. 11-1-8 POWERS OF CITY MANAGER: The City Manager is authorized to prescribe reasonable rules, definitions and regulations to carry out the provisions of this ordinance. The City Manager shall not, however, prescribe any rule, definition or regulation that imposes special recordkeeping requirements upon Applicable Institutions. SECTION 2: If any provision or provisions of this ordinance is or are declared unconstitutional or the application thereof is or are held invalid as applied to any class of Taxpayers or Applicable Institutions, the validity of the remainder of this ordinance and the application of such provision or provisions to other Taxpayers and Applicable Institutions and circumstances shall not be affected thereby. SECTION 3: This ordinance shall apply with respect to Periods of Instruction commencing at any time after November 1, 1990. SECTION 4: All ordinances or parts of ordinances in conflict herewith are hereby repealed. SECTION 5: This ordinance shall be in full force and effect from and after its passage, approval and publication in the manne/r- provided by law. Introduced: fL J , 1990 Adopted: 0 /19 0 Approved: /.� , 1990 TTEST 0P. y Clerk Approved as to form: • Corporation Counsel Mayor 4