Office of the City Clerk - Record #: O2016-5706

• Record #: O2016-5706
• Type: Ordinance
• Status: Failed to Pass
• Intro date: 5/24/2017
• Current Controlling Legislative Body: Committee on Committees, Rules and Ethics
• Title: Amendment of Municipal Code Chapter 3-20 entitled "Chicago Employers' Expense Tax"
• Sponsors: Ramirez-Rosa, Carlos, Moreno, Proco Joe, Reboyras, Ariel, Taliaferro, Chris, Villegas, Gilbert, Napolitano, Anthony V., Cappleman, James, Foulkes, Toni, Curtis, Derrick G., Scott, Jr. Michael, Sadlowski Garza, Susan, Maldonado, Roberto, Mell, Deborah, Cardenas, George A.
• Topic: MUNICIPAL CODE AMENDMENTS - Title 3 - Revenue & Finance - Ch. 20 Chicago Employers' Expense Tax
• Related files: R2019-362

Date	Journal Page Number	Action By	Action	Result
5/29/2019		City Council	Failed to Pass
5/24/2017	49283	City Council	Re-Referred
5/22/2017		Committee on Committees, Rules and Ethics	Recommended for Re-Referral	Pass
7/20/2016	29606	City Council	Referred

fI Si AN CM
Chapter 3-20
3-2fcQiO
3-20-020
.1-20-031)
3-20-040
3-20-050
3-20-070
3-20-080
3-20-1)0 .
3-20-130
3-20-140

CHICAGO EMPLOYERS' EXPENSE TAX

Tule.
Definitions and construction.
Employer's expense lav
Residence of taxpayer.
Payments, relurns and extensions of lime.
Duties of department and director of revenue.
Registration.
Corporate fund.
Severability.
Application of uniform revenue procedures ordinance.



3-20-010 Title.
This chapter shall be known and cited as the "Chicago Employers' Expense Tax Ordinance" and the lax herein imposed shall be known and cited as the "Chicago Employers' Expense Tax." (Prior code § 200.3)
3-20-020 Definitions and construction.
For the purposes of this chapter, when any of the following words or terms are used, thev shall have the meaning and construction ascribed to them in this section:
• A. "Association" means a partnership, limited partnership, or anv other form of unincorporated business, syndicate or enterprise, owned bv two or more persons.
B. "Business" means anv activity, enterprise.
profession, trade or undertaking of any nature conducted or engaged in. or ordinarily conducted or engaged in. with the object of gain, benefit or advantages, whether direct or indirect, to the employer or to another or others. The term shall include entities which are subsidiary or independent, conducting operations for the benefit of others and at no benefit to themselves, nonprofit businesses and trade associations.
C. "Citv" means the Citv of Chicago.
D. "Commission merchant" means as follows:
The term "commission merchant" means a person who, for compensation
in the form of a commission, or partly commission and partly salary, engages in buying and selling activities, including the solicitation or negotiation of a sale or service requirement, or the forwarding or accepting of sales or service orders. which lead to the sale of services or of goods, wares, commodities-merchandise, shares of stock and insurance policies owned...