CHAPTER 7
TAXATION 

ARTICLE I  
GENERAL TAXATION  

SECTION 7-1: A tax is hereby imposed upon all persons engaged in the business of selling tangible  personal property at retail in this Village at the rate of one percent of the gross receipts from such sales  made in the course of such business while this Ordinance is in effect, in accordance with the provisions of  Section 8-11-1 of the Illinois Municipal Code.  

SECTION 7-2. Every such person engaged in such business in the Village shall file on or before the last  day of each calendar month, the report to the State Department of Revenue required by Section Three of  “An Act in Relation to a Tax upon Persons Engaged in the Business of Selling Tangible Personal Property  to Purchasers for Use or Consumption” approved June 28, 1933, as amended.  

SECTION 7-3. At the time such report is filed, there shall be paid to the State Department of Revenue  the amount of tax hereby imposed on account of the receipts from sales of tangible personal property  during the preceding month.  

ARTICLE II  

HOTEL TAX 

SECTION 7-4: PURPOSE  

 The purpose of this subchapter is to generate revenue to be placed in a fund to generate tourism  through the promotion of lodging, restaurants, attractions, conventions, expositions, and theatrical, sport,  cultural and other similar activities. (’92 Code, § 953)  

SECTION 7-5: DEFINITIONS  

 For the purpose of this subchapter, the following definitions shall apply unless the context clearly  indicates or requires a different meaning.  

“DEPARTMENT” The Illinois Department of Revenue.  

“HOTEL” Any building or buildings in which the public may, for a consideration, obtain living  quarters, sleeping or housekeeping accommodations. This term includes inns, motels, tourist homes or  courts, lodging houses, rooming houses, apartment houses, and bed-and-breakfast houses.  

“OCCUPANCY” The use or possession, or the right to the use or possession, of any room or  rooms in a hotel for any purpose, or the right to the use or possession of the furnishings or to the services  and accommodations accompanying the use and possession of the room or rooms.  

“PERMANENT RESIDENT” Any man or woman who occupies or has the right to occupy any  room or rooms in a hotel for at least 30 consecutive days for his or her own personal use unrelated to the  conducting of any business or occupation. 

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“PERSON” Any natural individual, firm, partnership, association, joint stock company, joint  venture, public or private corporation, or a receiver, executor, trustee, conservator or other representative  appointed by order of any court.  

“RENT OR RENTAL” The consideration received for occupancy, valued in money, whether  received in money or otherwise, including all receipts, cash, credits and property or services of any kind  or nature.  

“RENTER” Any person who pays for the privilege of using or occupying hotel room for the  period for which payment is made.  

“ROOM OR ROOMS” Any living quarters, sleeping or housekeeping accommodations.  “TREASURER” The Village Treasurer of the Village of Lena, Illinois. (’92 Code, § 954)  SECTION 7-6: TAX IMPOSED  

 (A) There is hereby levied and imposed a tax upon all persons engaged in the business of  renting, leasing or letting rooms in a hotel which is located within the corporate boundaries of the village,  at a rate of 5% of the gross rental receipts from such renting, leasing or letting for any purpose for each  24 hour period or portion thereof, excluding, however, from the gross rental receipts the proceeds of such  rents, leasing or letting to permanent residents. The tax imposed herein shall be in addition to any and all  other taxes and charges applicable to such hotels, but such other taxes and charges shall not be  construed to be a part of the charge upon which this tax is levied. (Amended 8/9/04)  

 (B) The ultimate incidents of and liability for payment of the tax levied herein is to be borne by the  person engaged in the business of leasing, renting or letting said rooms. Such owners and operators  may reimburse themselves for their tax liability for this tax by separately stating such tax as an additional  charge to the resident, which charge may be stated in combination, as a single amount, with state tax  imposed under “The Hotel Operator’s Occupation Tax,” as provided in ILCS Ch. 35, Act 145, §§ 1 et seq.  No tax is imposed based upon any permanent residents of any hotel.  

 (C) No person engaged in the business of renting, leasing, or letting rooms in a hotel shall  reimburse himself for the imposition of this tax at a higher rate than the tax imposed by this subchapter.  

 (D) Any person subject to this tax shall transmit to the Treasurer on or before the last day of each  calendar month a sum of money equal to the taxes collected pursuant to this subchapter for the  preceding calendar month, and simultaneously therewith shall transmit a report upon forms supplied by  the Treasurer indicating the gross receipts from the renting, leasing or letting of hotel rooms to all renters,  including permanent residents as defined in this subchapter, and such other information as the Treasurer  may reasonably require for the enforcement of this subchapter. Any person subject to this tax shall also  file with the Treasurer copies of all sales tax receipts and report forms which the person is required to file  with the state. These documents shall be filed with the Treasurer no later than five business days after  said documents are transmitted to the state.  

 (E) Any person engaged in the business of renting, leasing or letting of hotel rooms shall  maintain complete and accurate books and records, including a daily sheet showing the gross receipts for  the hotel rentals for the day reported. 

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 (F) For the purposes of enforcing and administering this subchapter, the Treasurer shall, after  providing reasonable notice, have access during normal business hours to the books and records of  persons and businesses subject to this subchapter. The Treasurer shall at least annually inspect said  books and records and shall file a written report of his or her findings with the Village Board and with the  clerk of the Stephenson County Conventions and Visitors Bureau no later than December 1 of each year.  

 (G) The Treasurer shall permit the representative of any unit of local government in Stephenson  County which enacts a similar hotel/motel tax ordinance to inspect the records of his or her office which  pertain to the tax imposed by this subchapter. The Treasurer shall also forward to each such other unit of  local government copies of all such documents filed with him or her by persons or businesses subject to  this tax which are located within the corporate limits of that unit of local government.  

 (H) There is hereby created a “Tourism Promotion Fund” into which the Treasurer shall, by the  twentieth day of each month, place the proceeds resulting from the previous month’s collection of this  hotel tax. The monies in this fund shall be utilized solely and exclusively for the purpose of promoting  tourism in the Village and the county area.  

 (I) This tax shall not in any manner constitute an indebtedness by the Village subject to any  limitation imposed by statute or otherwise.  

 (J) Nothing herein adopted shall be construed to affect any suit now pending in any court or any  rights accrued or liability incurred or any cause or causes of action accrued or existing under any prior  resolution or ordinance; nor shall any right or remedy of any character be lost, impaired or affected by this  subchapter.  

 (K) If any provision of this subchapter or the application thereof be held unconstitutional or  otherwise invalid by a court of competent jurisdiction, such ruling shall not affect any other provision of  this subchapter not specifically included in such a ruling or which can be given effect without the  unconstitutional or invalid provision or application; and to this end, the provisions of this subchapter are  declared severable. (’92 Code, § 955) Penalty, see § 19-9  

SECTION 7-7: CONVENTIONS AND VISITORS BUREAU  

 (A) The Village Board hereby expresses its approval of the participation of the Village in the  Stephenson County Convention and Visitors Bureau which shall be governed by a Board of Directors to  be composed of nine members.  

 (B) The duties of said Board members shall be established by an intergovernmental agreement  between the Village and the County, except as provided herein. The duties shall include, but are not  limited to the requirement to supervise the operation of the tourism promotion programs, the  recommendation and preparation of an annual budget, and a written annual report to be presented to  both the Village Board and the County Board no later than January 31 of each year. (’92 Code, § 956) 

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SECTION 7-8: TRANSFER OF FUNDS  

 (A) Upon presentation of a proper voucher, the Treasurer shall transfer monies from the Tourism  Promotion Fund to the County Convention and Visitors Bureau to reimburse the Bureau funds expended  to promote tourism in the county, including but not limited to:  

 (1) Publishing promotional material such as:  

 (a) A general countywide brochure;  

 (b) A county calendar of events;  

 (c) A lodging guide;  

 (d) A restaurant guide; and  

 (e) An antique and arts guide.  

 (2) Prepare an advertising campaign promoting the county.  

 (3) Explore signage needs, particularly in conjunction with the By-pass.  

 (4) Participate in the Northwest Passage Tourism Corridor Council and other regional  tourism organizations.  

 (5) Work with group tour operators to encourage group tour business in the county.   (6) Establish office facilities and hire a staff to direct the promotional efforts.  

 (B) The amount appropriated to support the efforts of the Convention and Visitors Bureau shall  be included in the annual appropriation ordinance. The Treasurer shall not transmit any funds to the  Bureau in excess of the amount appropriated by the Village Board without first obtaining the Village Board  approval. (’92 Code, § 957)  

SECTION 7-9: PENALTY  

 Any person who violates any provision of section 7-6 of this chapter, upon conviction thereof,  shall be punished by a fine of not less than $200 nor more than $500 for the first offense, and not less  than $300 and not more than $750 for the second and each subsequent offense during any 180 day  period. A separate and distinct offense shall be regarded as having been committed each day upon  which said person shall continue any such violation. (’92 Code, § 955) 

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ARTICLE III  

CANNABIS TAX  

SECTION 7-10: MUNICIPAL CANNABIS RETAILERS’ OCCUPATION TAX (Passed  09/09/19)  

 (A) Tax imposed – Rate  

 (1) A tax is hereby imposed upon all persons engaged in the business of  selling cannabis, other than cannabis purchased under the Compassionate Use of  Medical Cannabis Pilot Program Act, at retail in the Village of Lena at the rate of 3%  of the gross receipts from these sales made in the course of that business.  

 (2) The imposition of this tax is in accordance with the provisions of  Sections 8-11-22, of the Illinois Municipal Code (65 ILCS 5/8-11-22).  

 (B) Collection of Tax by Retailers  

 (1) The tax imposed by this Ordinance shall be remitted by such retailer to  the Illinois Department of Revenue (Department). Any tax required to be collected  pursuant to or as authorized by this Ordinance and any such tax collected by such  retailer and required to be remitted to the Department shall constitute a debt owed  

by the retailer to the State. Retailers may reimburse themselves for their seller’s tax  liability hereunder by separately stating that tax as an additional charge, which  charge may be stated in combination, in a single amount, with any State tax that  sellers are required to collect.  

 (2) The taxes hereby imposed, and all civil penalties that may be assessed  as an incident thereto, shall be collected and enforced by the Department. The  Department shall have full power to administer and enforce the provisions of this  article.  

 (C) Severability. If any provision of this Ordinance, or the application of any  provision of this Ordinance, is held unconstitutional or otherwise invalid, such occurrence  shall not affect other provisions of this Ordinance, or their application, that can be given  effect without the unconstitutional or invalid provision or its application. Each  unconstitutional or invalid provision, or application of such provision, is severable, unless  otherwise provided by this Ordinance.  

 (D) Effective Date. This Ordinance shall be in full force and effect from and after its  passage and approval and publication as required by law, provided, however, that the tax  provided for herein shall take effect for all sales on or after the first day of January, 2020.  Copies of this Ordinance shall be certified and sent to the Illinois Department of Revenue  prior to September 30, 2019.  

SECTION 7-11 through 7-100: RESERVED 

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ARTICLE IV  

LOCALLY IMPOSED AND ADMINISTERED TAXES 

SECTION 7-101: TITLE  

 This ordinance shall be known as, and may be cited as, the “Locally Imposed and Administered  Tax Rights and Responsibility Ordinance.”  

SECTION 7-102: SCOPE  

 The provisions of this ordinance shall apply to the Village’s procedures in connection with all of  the Village’s locally imposed and administered taxes.  

SECTION 7-103: DEFINITIONS  

 Certain words or terms herein shall have the meaning ascribed to them as follows:  “ACT” The “Local Government Taxpayers’ Bill of Rights Act.”  

“CORPORATE AUTHORITIES” The Village’s President and Board of Trustees.  

“LOCALLY IMPOSED AND ADMINISTERED TAX OR TAX” Each tax imposed by the Village  that is collected or administered by the Village 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  Village other than infrastructure maintenance fees.  

“LOCAL TAX ADMINISTRATOR” The Village’s Treasurer is charged with the administration  and collection of the locally imposed and administered taxes, including staff, employees or agents to the  extent they are authorized by the local tax administrator to act in the local tax administrator’s stead. The  local tax administrator shall have the authority to implement the terms of this ordinance to give full effect  to this ordinance. The exercise of such authority by the local tax administrator shall not be inconsistent  with this ordinance and the Act.  

“VILLAGE” The Village of Lena, Illinois.  

“NOTICE” Each audit notice, collection notice or other similar notice or communication in  connection with each of the Village’s locally imposed and administered taxes.  

“TAX ORDINANCE” Each ordinance adopted by the Village that imposes any locally imposed  and administered tax.  

“TAXPAYER” Any person required to pay any locally imposed and administered tax and  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 an pay the locally imposed and  administered tax to the Village. 

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SECTION 7-104: NOTICES  

 Unless otherwise provided, whenever notice is required to be given, 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) First class or express mail, or overnight mail, addressed to the person concerned at  the persons’ last known address; or  

 (2) Personal service or delivery.  

SECTION 7-105: LATE PAYMENT  

 Any notice, payment, remittance or other filing required to be made to the Village pursuant to any  tax ordinance shall be considered late unless it is (a) physically received the Village on or before the due  date, or (b) received in an envelope or other container displaying a valid, readable U.S. Postmark dated  on or before the due date, properly addressed to the Village, with adequate postage prepaid.  

SECTION 7-106: PAYMENT  

 Any payment or remittance received for tax period shall be applied in the following order:   (1) First to the tax due for the applicable period;  

 (2) Second to the interest due for the applicable period; and  

 (3) Third to the penalty for the applicable period.  

SECTION 7-107: CERTAIN CREDITS AND REFUNDS  

 (A) The Village 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 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 four (4) or less years after the  end of the calendar year in which payment in error was made. The Village 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 Village.  

 (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; 

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 (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 cancelled check or  receipt for the payment;  

 (d) The taxpayer’s recalculation, accompanied by an amended or revised tax  return, in connection with the claim;  

 (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 Village.  

 (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 seven  percent (7%) per annum, based on a year of 365 days and the number of days elapsed, form the  date of the overpayment to the date of mailing of a refund check or the grant of a credit.  

SECTION 7-108: AUDIT PROCEDURE  

 Any request for proposed audit pursuant to any local administered tax shall comply with the  notice requirements of this section.  

 (A) Each notice of audit shall contain the following information:  

 (1) The tax;  

 (2) The time period of the audit; and  

 (3) A brief description of the books and records to be made available for the auditor.  

 (B) Any audit shall be conducted during normal business hours and 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 within thirty (30) days after the originally designated audit and during normal business  hours. 

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 (C) The taxpayer may request an extension of time to have an audit conducted. The audit shall  be conducted not less than seven (7) days, nor more than thirty (30) days, from the date the notice is  given, unless the taxpayer and the local tax administrator agreed to some other convenient time. In the  event taxpayer is unable to comply with the audit on the date in question, the taxpayer may request  another date within the thirty (30) day period provided for above, approved in writing, that is convenient to  the taxpayer and the local tax administrator.  

 (D) 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 Village.  

 (E) It is the duty and responsibility of every taxpayer to make available its books and records for  inspection by the Village. 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.  

 (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 Village’s determination of the amount of overpayment.  

 (G) In the event a tax payment was submitted to the incorrect local governmental entity, the local  tax administrator shall notify the local governmental entity imposing such tax.  

SECTION 7-109: APPEAL  

 (A) The local tax administrator shall send written notice to a taxpayer upon the local tax  administrator’s issuance of a protestable notice of tax due, a bill, a claim denial, or a notice of claim  reduction regarding any tax. The notice shall include the following information:  

 (1) The reason for the assessment;  

 (2) The amount of the tax liability proposed;  

 (3) The procedure for appealing the assessment; and  

 (4) The obligations of the Village during the audit, appeal, refund and collection process.  

 (B) A taxpayer who receives written notice from the local tax administrator of a determination of  tax due or assessment may file 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 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. 

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 (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 day period.  

SECTION 7-110: HEARING  

 (A) Whenever a taxpayer or a tax collector has filed a timely written protest and petition for  hearing under section 19-109 above, the local tax administrator 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 local tax administrator 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 local tax administrator 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.  

SECTION 7-111: INTEREST AND PENALTIES  

 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: The Village hereby provides for the amount of interest to be assessed on a late  payment, underpayment, or nonpayment of the tax, to be twelve percent (12%) per annum, based on a  year of 365 days and the number of days elapsed.  

 (B) LATE FILING AND PAYMENT PENALTIES: If a tax return is not filed within the time and  manner provided by the controlling tax ordinance, a late filing penalty, of five percent (5%) of the amount  of tax required to be shown as due on a return shall be imposed; and a late payment penalty of five  percent (5%) of the tax due shall be imposed. If no return is filed within the time or manner provided by  the controlling tax ordinance and prior to the Village issuing a notice of tax delinquency or note ice 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. A late filing or  payment penalty shall not apply if a failure to file penalty is imposed by the controlling ordinance.  

SECTION 7-112: 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. 

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SECTION 7-113: INSTALLMENT CONTRACTS  

 The Village may 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. Upon written notice by the local  tax administrator that the payment is thirty (30) days delinquent, the taxpayer shall have fourteen (14)  days to cure any delinquency. If the taxpayer fails to cure the delinquency within said fourteen (14) day  period or fails to demonstrate good faith in restructuring the installment contract with the local  administrator, the installment contract shall be canceled without further notice to the taxpayer.  

SECTION 7-114: STATUTE OF LIMITATIONS  

 The Village, 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 determination of tax due and owing may be issued more than four years after the end of  the calendar year for which the return for the applicable period was filed or for the calendar year in which  the return or the applicable period was due, whichever occurs later.  

 (B) If any tax return is not filed or if during any four-year period for which a notice of tax  determination or assessment may be issued by the Village, the tax paid was less than 75% of the tax  due, the statute of limitations shall be six (6) years maximum after the end of the calendar year in which  return for the applicable period was due or end of the calendar year in which the return for the applicable  period was filed.  

 (C) Statute of limitations shall not apply if a fraudulent tax return was filed by the taxpayer.  SECTION 7-115: 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. 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. However, any additional amounts owed as a result of an underpayment of tax and interest  previously paid under this section 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 agree to by the local tax  administrator, whichever is longer. 

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SECTION 7-116: PUBLICATION OF TAX ORDINANCES  

 Any locally administered tax ordinance shall e 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 Village Clerk’s  Office.  

SECTION 7-117: 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:  

 (1) Timely remove the lien at the Village’s expense;  

 (2) Correct the taxpayer’s credit record; and  

 (3) Correct any public disclosure of the improperly imposed lien.  SECTION 7-118: APPLICATION  

 This ordinance shall be liberally construed and administered to supplement all of the Village’s tax  ordinances. To the extent that any tax ordinance is in conflict with or inconsistent with this ordinance, this  ordinance shall be controlling.  

SECTION 7-119: SEVERABILITY  

 If any section, paragraph or provision of this ordinance shall be held to be invalid or  unenforceable for any reason, the invalidity or unenforceability of such section, paragraph or provision  shall not affect any of the remaining provisions of this ordinance.  

SECTION 7-120: EFFECTIVE DATE  

 This ordinance shall be in full force and effect, after passage, approval and publication as  required by law. (Passed 01/08/2001) 

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