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Record #: O2019-6942   
Type: Ordinance Status: Introduced
Intro date: 9/18/2019 Current Controlling Legislative Body: Committee on Finance
Final action:
Title: Amendment of Municipal Code Title 3 by adding new Chapter 3-20 entitled "Chicago Employers' Expense Tax Ordinance"
Sponsors: Rodriguez Sanchez, Rossana
Topic: MUNICIPAL CODE AMENDMENTS - Title 3 - Revenue & Finance - Ch. 20 Chicago Employers' Expense Tax
Attachments: 1. O2019-6942.pdf

Committee on Finance September 18,2019


SECTION 1. Chapter 3-20 of the Municipal Code of Chicago is hereby amended by inserting language as follows:
Chapter 3-20
3-20-010 3-20-020 3-20-030 3-20-040 3-20-050 3-20-070 3-20-080 3-20-110 3-20-130 3-20-140 3-20-150
Definitions and construction. Employer's Expense Tax. Residence of taxpayer. Payments, returns and extensions of time. Duties of Department and Director of Revenue. Registration. Corporate fund. Severability.
Application of uniform revenue procedures ordinance Effective Date

3-20-010 Title,
This chapter shall be known and cited as the "Chicago Employers' Expense Tax Ordinance" and the tax herein imposed shall be known and cited as the "Chicago Employers' Expense Tax." (Prior code ยง 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 section:
"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.
C. "City" means the City of Chicago.
For the purpose of this chapter, the term "commission merchant" shall mean only those individuals who earn or to whom are owed commissions, or salaries and commissions together, of at least $1,000.00 in any calendar quarter, from the same employer who is subject to th...

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