Office of the City Clerk - Record #: O2015-7826

• Record #: O2015-7826
• Type: Ordinance
• Status: Passed
• Intro date: 10/28/2015
• Current Controlling Legislative Body: Committee on Finance
• Final action: 11/18/2015
• Title: Amendment of Municipal Code Section 3-47-030 by imposing tax on retail sale of liquid nicotine products
• Sponsors: Moreno, Proco Joe
• Topic: MUNICIPAL CODE AMENDMENTS - Title 3 - Revenue & Finance - Ch. 47 Chicago Liquid Nicotine Product Tax

Date	Journal Page Number	Action By	Action	Result
11/18/2015	13144	City Council	Passed	Pass
11/16/2015		Committee on Finance	Recommended to Pass	Pass
10/28/2015	13064	City Council	Referred

ORDINANCE

SECTION 1. Section 3-47-030 of the Municipal Code of Chicago is hereby amended by deleting the struck-through language and inserting the language underscored, as follows:

3-47-030 Tax imposed.

A tax is hereby imposed on the retail sale of liquid nicotine products in the City. This tax shall be paid by the purchaser, and nothing in this chapter shall be construed to impose a tax on the occupation of retail or wholesale liquid nicotine product dealer. The tax shall be imposed at a . rate of $1.25 $0.80 per product unit, plus an additional $0.25 $0.55 per fluid milliliter of consumable liquid, gel, or other solution contained in the product.

SECTION 2. Following due passage and publication, this ordinance shall take effect on January 1, 2016, and the figures set forth herein shall be deemed to immediately supersede the figures set forth in Section 3-47-030 of the Municipal Code as set forth in the 2016 Substitute Revenue Ordinance, as Amended.

Procottoe Moreno Alderman, 1^st Ward