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Record #: SO2015-2717   
Type: Ordinance Status: Passed
Intro date: 4/15/2015 Current Controlling Legislative Body: Committee on Finance
Final action: 5/6/2015
Title: Amendment of Municipal Code Chapter 3-29 to allow intergovernmental agreement with Illinois Department of Revenue regarding collection of use tax for nonretail transfers of motor vehicles
Sponsors: Emanuel, Rahm
Topic: MUNICIPAL CODE AMENDMENTS - Title 3 - Revenue & Finance - Ch. 29 Chicago Use Tax for Nonretail Transfers of Motor Vehicles
Attachments: 1. SO2015-2717.pdf, 2. O2015-2717.pdf
SUBSTITUTE ORDINANCE

WHEREAS, the City of Chicago ("City") is a home rule municipality under Article VII Section 6 of the 1970 Constitution of the State of Illinois; and

WHEREAS, Article VII, Section 10 of the Illinois Constitution, the Intergovernmental Cooperation Act, 5 ILCS 220/1 et seq., and other applicable laws permit and encourage units of local government and units of Illinois State Government to cooperate with and support each other in the exercise of their authority and the performance of their responsibilities; and

WHEREAS, under the Local Tax Collection Act, 35 ILCS 720/1, the Illinois Department of Revenue ("IDOR") may agree to collect and distribute any tax lawfully imposed by the City, the subject of which is similar to that of a tax imposed by the State and collected by IDOR, including, but not limited to, the Chicago Use Tax Ordinance for Nonretail Transfers of Motor Vehicles, Chapter 3-29 of the Municipal Code of Chicago, that is similar to the use tax imposed under Article X of Chapter 3 of the Illinois Vehicle Code by the State on the private sale of motor vehicles; and

WHEREAS, collection of the Chicago Use Tax Ordinance for Nonretail Transfers of Motor Vehicles by IDOR would promote operations in an efficient and cost-effective manner; and

WHEREAS, the amendments provided by this ordinance will allow for the collection of the Chicago Use Tax Ordinance for Nonretail Transfers of Motor Vehicles by IDOR; now therefore,

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

SECTION 1. Chapter 3-29 of the Municipal Code of Chicago is hereby amended by adding the underscored language and deleting the struck-through language as follows:

(Omitted text is not affected by this ordinance)

3-29-020 Definitions.

A. When any of the following words or terms are used in this chapter, they shall have the meaning or construction ascribed to them in this section:

(Omitted text is not affected by this ordinance)
"Use" has, to the extent applicable,...

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