ORDINANCE
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CHICAGO:
' SECTION 1. Chapter 3-24 of the Municipal Code of Chicago is hereby amended by adding a new section 3-4-035, by deleting the language stricken through and by inserting the language underscored, as follows:
3-24-020 Definitions - Construction.
A. For the purpose of this chapter, whenever any of the following words, terms or definitions are used herein, they shall have the meaning ascribed in this section:
(Omitted text is unaffected by this ordinance)
4. "Hotel accommodations" means, exoept as otherwise provided in this paragraph, a room or rooms in any building or structure kept, used or maintained as or advertised or held out to the public to be an inn, motel, hotel, apartment hotel, lodging house, bed-and-breakfast establishment, vacation rentalT as defined in Section 4-6-300, shared housing unit as defined in Section 4-9-010. dormitory or similar place, where sleeping, rooming, office, conference or exhibition accommodations are furnished for lease or rent, whether with or without meals. The term "hotel accommodations" shall not include (i) an accommodation which a person occupies, or has the right to occupy, as his domicile and permanent residence; (ii) any temporary accommodation provided in any building or structure) ownod or operated, directly or indirectly, by or on behalf of a not for profit medical institution, hospital, or allied oduoational institution; or (iii) an accommodation in a bed and-breakfast establishment that is licensed under Section A 6 290.
(Omitted text is unaffected by this ordinance)
3-24-030 Tax imposed.
A. There is hereby imposed and shall immediately accrue and be collected a tax, as herein provided, upon the rental or leasing of any hotel accommodations in the City of Chicago, at the rate of four and one-half percent of the gross rental or leasing charge.
B_ In addition to the tax imposed under subsection A of this section, there is hereby imposed and ...
Click here for full text