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Record #: SO2016-705   
Type: Ordinance Status: Passed
Intro date: 2/10/2016 Current Controlling Legislative Body: Committee on Finance
Final action: 3/16/2016
Title: Amendment of Municipal Code Section 3-40-010 to exempt tampons and sanitary napkins from Chicago's Home Rule Municipal Retailer's Occupation Tax
Sponsors: Burke, Edward M., Hairston, Leslie A., Mendoza, Susana A.
Topic: MUNICIPAL CODE AMENDMENTS - Title 3 - Revenue & Finance - Ch. 40 Occupation Taxes
Attachments: 1. SO2016-705.pdf, 2. O2016-705 (V1).pdf

CHICAGO March 16. 2016
To the President and Members of the City Council:
Your Committee on Finance having had under consideration
A communication recommending
02016-705














Having had the same under advisement, begs leave to report and recommend that your Honorable Body pass the proposed Ordinance Transmitted Herewith

This recommendation was concurred in by (a (viva voce votej)
of members of the committee with dissenting vote(sTr
Respectfully submitted (signed ^^V-
Chairman

^ ¦ 'V
ft
ORDINANCE
WHEREAS, The City of Chicago is a home rule unit government pursuant to the 1970 Illinois Constitution, Article VII, Section 6(a); and

WHEREAS, Pursuant to its home rule power, the City of Chicago may exercise any power and perform any function relating to its government and affairs including the power to regulate for the protection of the public health, safety, morals, and welfare and including the power to tax; and

WHEREAS, Tampons and sanitary napkins are medical necessities which merit exemption from the city's Home Rule Municipal Retailer's Occupation Tax; and

WHEREAS, In 1989, in Geary v. Dominick's Finer Foods, Inc., the Illinois Supreme Court held that tampons and sanitary napkins were "medical appliances" and therefore exempt from a sales tax then imposed by the City of Chicago; and

WHEREAS, At that time, the Illinois Department of Revenue determined that the term "medical appliances" included tampons and sanitary napkins and thus exempted those products from the state's sales tax; and

WHEREAS, The Illinois Department of Revenue currently classifies tampons and sanitary napkins as "grooming and hygiene" products which are subject to the'city's current sales tax; and

WHEREAS, Feminine hygiene products such as tampons and s...

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