Record #: SO2013-1606   
Type: Ordinance Status: Passed
Intro date: 3/13/2013 Current Controlling Legislative Body: Committee on Finance
Final action: 4/10/2013
Title: Amendment of Municipal Code Chapter 4-236 regarding parking garage tax
Sponsors: Emanuel, Rahm
Topic: MUNICIPAL CODE AMENDMENTS - Title 4 - Businesses, Occupations & Consumer Protection - Ch. 236 Parking Lot & Garage Operations Tax
Attachments: 1. O2013-1606.pdf, 2. SO2013-1606.pdf
SUBSTITUTE ORDINANCE
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CHICAGO:

SECTION 1. Chapter 4-236 of the Municipal Code of Chicago is hereby amended by deleting the language stricken and inserting the language underscored, as follows:

4-236-010 Definitions.

For the purpose of this chapter, whenever any of the following words, terms or definitions are used, they shall have the meaning ascribed to them in this section:

"Charge or fee paid for parking" means the gross amount of consideration for the use or privilege of parking a motor vehicle in or upon any parking lot or garage in the City of Chicago, valued in money, whether received in money or otherwise, including cash, credits, property, and services, determined without any deduction for costs or expenses whatsoever, but not including charges that are added to the charge or fee on account of the tax imposed by this chapter or on account of any other tax imposed on the charge or fee. The term "charge or fee for parking" shall exclude separately stated charges not for the use or privilege of parking. If any separately stated charge is not optional, it shall be presumed, unless proved otherwise, that it is part of the charge for the use or privilege of parking.

(Omitted text is not affected by this ordinance)

4-236-020 Tax imposed.

(a) Except as otherwise provided by this Section 4-236-020, there is imposed upon the use and privilege of parking a motor vehicle in or upon any parking lot or garage in the City of Chicago a tax of $5.00 for each such motor vehicle parked in or upon each parking lot or garage for every 24 hour period or fraction thereof; provided, however, that if the charge for parking is made on a weekly or monthly basis, the tax shall be calculated at the rate of $25.00 per week or $120.00 per month, respectively at the applicable rate set forth in subsection (d).

(Omitted text is not affected by this ordinance)

(d) (i) The tax imposed by this chapter shall not apply if th...

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