Office of the City Clerk - Record #: O2017-3377

• Record #: O2017-3377
• Type: Ordinance
• Status: Failed to Pass
• Intro date: 4/19/2017
• Current Controlling Legislative Body: Committee on Committees, Rules and Ethics
• Title: Amendment of Municipal Code Title 3 by adding new Chapter 3-20 entitled "Chicago Employers' Expense Tax and Development Incentive"
• Sponsors: Ramirez-Rosa, Carlos, Villegas, Gilbert, Moreno, Proco Joe, Sadlowski Garza, Susan, Mell, Deborah, Maldonado, Roberto, Reboyras, Ariel, Cappleman, James, Taliaferro, Chris, Foulkes, Toni, Pawar, Ameya, Curtis, Derrick G., Moore, David H., Cardenas, George A., Arena, John, King, Sophia D., Ervin, Jason C., Lopez, Raymond A.
• Topic: MUNICIPAL CODE AMENDMENTS - Title 3 - Revenue & Finance - Ch. 20 Chicago Employer's Tax and Development Incentive Tax Ordinance
• Related files: R2019-362

Date	Journal Page Number	Action By	Action	Result
5/29/2019		City Council	Failed to Pass
4/19/2017	48368	City Council	Referred

April 19,2017 Committee on Finance


ORDINANCE

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

SECTION 1. Chapter 3-20 of the Municipal Code of Chicago is hereby amended by inserting language as follows:

Chapter 3-20
CHICAGO EMPLOYERS' EXPENSE TAX AND DEVELOPMENT INCENTIVE 3-20-010 Title.
3-20-020 Definitions and construction.
3-20-030 Employer's expense tax.
3-20-040 Residence of taxpayer.
3-20-050 Payments, returns and extensions of time.
3-20-070 Duties of department and director of revenue.
3-20-080 Registration.
3-20-110 Corporate fund.
3-20-130 Severability.
3-20-140 Application of uniform revenue procedures ordinance.
3-20-010 Title.
This chapter shall be known and cited as the "Chicago Employers' Expense Tax and Development Incentive Ordinance" and the tax herein imposed shall be known and cited as the "Chicago Employers' Expense Tax." (Prior code § 200.3)

3-20-020 Definitions and construction.
For the purposes of this chapter, when any of the following words or terms are used, they shall have the meaning and construction ascribed to them in this sectionf
"Association" means a partnership, limited partnership, or any other form of unincorporated business, syndicate or enterprise, owned by two or more persons.
"Business" means any activity, enterprise, profession, trade or undertaking of any nature conducted or engaged in, or ordinarily conducted or engaged in, with the object of gain, benefit or advantages, whether direct or indirect, to the employer or to another or others. The term shall include entities which are subsidiary or independent, conducting operations for the benefit of others and at no benefit to themselves, nonprofit businesses and trade associations.
"City" means the City of Chicago.
"Commission merchant" means as follows:
1. The term "commission merchant" means a person who, for compensation in
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the form of a commission, or partly commission and partly salary, engages in buying and selling activities, including the soli...