S U B S T I T U J_ E 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 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:
(Omitted text is unaffected by this ordinance)
"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 ofthe 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 optional charges not for the use or privilege of parking.
(Omitted text is unaffected by this ordinance)
"Operator" means any person conducting the operation of a parking lot or garage, as defined by this chapter, or, directly or through an agent, receiving the consideration for parking or storage of motor vehicles at such parking place. This includes but is not limited to any reseller or aggregator that collects from the recipient the charge or fee paid for parking.
(Omitted text is unaffected by this ordinance)
4-236-020 Tax imposed.
(Omitted text is unaffected by this ordinance)
(c) The tax imposed by this chapter shall not apply to: (i) residential off-street parking of house or apartment tenants or condominiums, wherein an arrangement for such parking is provided in the house or apartment lease or in a separate writing between the landlord and tenant, or if in a condominium between the condominium association and the owner, occu...
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