Office of the City Clerk - Record #: O2020-802

• Record #: O2020-802
• Type: Ordinance
• Status: Passed
• Intro date: 2/19/2020
• Current Controlling Legislative Body: Committee on Finance
• Final action: 4/24/2020
• Title: Amendment of Municipal Code Chapter 4-156 regarding tour boat operator amusement tax and admission fee at inter-track wagering location facilities
• Sponsors: Lightfoot, Lori E.
• Topic: MUNICIPAL CODE AMENDMENTS - Title 4 - Businesses, Occupations & Consumer Protection - Ch. 156 Amusements

Date	Journal Page Number	Action By	Action	Result
4/24/2020	15055	City Council	Passed	Pass
3/12/2020		Committee on Finance	Recommended to Pass
2/19/2020	13937	City Council	Referred

OFFICE OF THE MAYOR
CITY OF CHICAGO
LORI E. LIGHTFOOT
MAYOR

February 19, 2020










TO THE HONORABLE, THE CITY COUNCIL OF THE CITY OF CHICAGO


Ladies and Gentlemen:

At the request of the City Comptroller, I transmit herewith an ordinance amending Chapter 4-156 ofthe Municipal Code regarding the amusement tax.

Your favorable consideration of this ordinance will be appreciated.


Very truly yours,

ORDINANCE

WHEREAS, The City of Chicago ("City") is a home rule unit of government as defined in Article VII, Section 6(a) ofthe Illinois Constitution; and

"WHEREAS, As a home rule unit of government, the City may exercise any power and perform any function pertaining to its government and affairs; and

WHEREAS, The City also has statutory authority to tax amusements and sellers of tickets to amusements; and

WHEREAS, The Illinois courts have held that Section 5(b) ofthe federal Maritime Transportation Security Act of 2002, 33 U.S.C. § 5(b), prohibits the City from imposing a tax on the patrons of tour boat operators; and

WHEREAS, The tax imposed by Section 4-156-020 ofthe Municipal Code of Chicago ("Code") is imposed on patrons; and

WHEREAS, By contrast, the tax imposed by Section 4-156-032 ofthe Code is imposed on tour boat operators; and

WHEREAS, The intent of Section 4-156-032 is to ensure that tour boat operators pay the same amount of amusement tax that providers of other amusements are required to collect from their patrons and remit to the City under Section 4-156-020; and

WHEREAS, The City Council wishes to amend Section 4-156-032 to confirm its intent;
and

WHEREAS, The City Council also wishes to make other amendments to Chapter 4-156 ofthe Code; now, therefore,

BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CHICAGO:

SECTION 1. Section 4-156-020 ofthe Municipal Code of Chicago is amended by inserting the language underscored, as follows:
4-156-020 Tax imposed.
(Omitted text is unaffected by this ordinance)
FI. For the purpose of determini...