HomeMy WebLinkAbout043-O-23 Amending City Code Section 3-2-14-8 Concerning the Payment of Liquor Tax Penalties5/8/2023
43-O-23
AN ORDINANCE
Amending City Code Section 3-2-14-8 Concerning the Payment of
Liquor Tax Penalties
WHEREAS, the City of Evanston Code currently contains a provision for
mandatory penalties for the late payment of liquor taxes; and
WHEREAS, the late penalties can often approach or even exceed the
amount of liquor tax owed to the City; and
WHEREAS, liquor license holders oftentimes hire outside firms to handle
their accounting and make payments on their behalf; and
WHEREAS, there are situations where a liquor license holder is made
aware of their failure to pay liquor taxes only after they have incurred significant late
penalties; and
WHEREAS, the Evanston City Council believes it is in the best interests of
the City to amend the Code to allow the Liquor Commissioner the flexibility to waive or
partially forgive liquor tax late penalties, when appropriate.
NOW BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
EVANSTON, COOK COUNTY, ILLINOIS, THAT:
SECTION 1: Section 3-2-14-8 “Failure to Pay Tax” of the Evanston City
Code of 2012, as amended, is hereby amended as follows:
3-2-14-8. – FAILURE TO PAY TAX.
If for any reason any tax is not paid when due, a penalty at the rate of ten percent
(10%) per month on the amount of tax which remains unpaid must be added and
collected. Whenever any person fails to pay any tax as herein provided, the
Corporation Counsel, may bring an action to enforce the payment of said tax on behalf
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43-O-23
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theirinin any court of competent jurisdiction. The Liquor Commissioner,of the City
may waive in whole or partially forgive the late penalty pursuant todiscretion,written
cause.goodofshowinguponnotice
SECTION 2: All ordinances or parts of ordinances in conflict herewith are
hereby repealed.
SECTION 3: If any provision of this ordinance or application thereof to
any person or circumstance is ruled unconstitutional or otherwise invalid, such invalidity
shall not affect other provisions or applications of this ordinance that can be given effect
without the invalid application or provision, and each invalid provision or invalid
application of this ordinance is severable.
SECTION 4: The findings and recitals contained herein are declared to be
prima facie evidence of the law of the City and shall be received in evidence as
provided by the Illinois Compiled Statutes and the courts of the State of Illinois.
SECTION 5: This ordinance shall be in full force and effect from and after
its passage, approval, and publication in the manner provided by law.
Introduced: _________________, 2023
Adopted: ___________________, 2023
Approved:
__________________________, 2023
_______________________________
Daniel Biss, Mayor
Attest:
_______________________________
Stephanie Mendoza, City Clerk
Approved as to form:
______________________________
Nicholas E. Cummings, Corporation Counsel
May 22
May 8
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May 24