AMENDED REVENUE ORDINANCE
WHEREAS, The Cily of Chicago is a home rale unit of government as defined in Article VII, Section 6 (a) of the Illinois Constitution; and
WHEREAS, As a home rule unit of government, the City of Chicago may exercise any power and perform any function pertaining to its government and affairs; and
WHEREAS, The management of its finances is a matter pertaining to the government and affairs of the City of Chicago; now, therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CHICAGO:
SECTION 1. Section 3-42-020 of the Municipal Code of Chicago is hereby amended by deleting the language stricken through and by inserting the language underscored, as follows:
42-020 Tax imposed.
(a) A tax at the rate of S.034 (thirty-four mills) $.059 (fifty-nine mills) per cigarette is hereby imposed upon all cigarettes possessed for sale and upon the use of all cigarettes within the City of Chicago, the ultimate incidence of and liability for payment of said tax to be bome by the consumer of said cigarettes. The tax herein levied shall be in addition to any and all other taxes.
(Omitted text is unaffected by this ordinance)
SECTION 2. Section 4-156-020 of the Municipal Code of Chicago is hereby amended by inserting the language underscored, as follows:
156-020 Tax imposed.
A. Except as otherwise provided by this article, an amusement tax is imposed upon the patrons of every amusement within the city. The rate of the tax shall be equal to nine percent of the admission fees or other charges paid for the privilege to enter, to witness, to view or to participate in such amusement, unless subsection E of this section provides for a lower rate.
(Omitted text is unaffected by this ordinance)
J. Notwithstanding subsection A of this section, if an owner, manager or operator of an amusement or of a place where an amusement is being held, or if a reseller of tickets to an amusement, is a party to a franchise agreement or any other agreement with th...
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