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Record #: O2020-801   
Type: Ordinance Status: Passed
Intro date: 2/19/2020 Current Controlling Legislative Body: Committee on Finance
Final action: 4/24/2020
Title: Amendment of Municipal Code Chapters 3-43 and 3-44 regarding taxes on shipments of retail bottled water or alcoholic beverages from outside Chicago
Sponsors: Lightfoot, Lori E.
Topic: MUNICIPAL CODE AMENDMENTS - Title 3 - Revenue & Finance - Ch. 43 Chicago Bottled Water Tax, MUNICIPAL CODE AMENDMENTS - Title 3 - Revenue & Finance - Ch. 44 Liquor Tax
Attachments: 1. O2020-801.pdf


OFFICE OF THE MAYOR
CITY OF CHICAGO
LORI E. LIGHTFOOT
MAYOR

February 19, 2020










TO THE HONORABLE, THE CITY COUNCIL OF THE CITY OF CHICAGO


Ladies and Gentlemen:

At the request ofthe City Comptroller, I transmit herewith an ordinance amending Chapters 3-43 and 3-44 ofthe Municipal Code regarding taxes on shipments from outside Chicago.

Your favorable consideration ofthis ordinance will be appreciated.


Very truly yours^

Mayor
ORDINANCE


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


SECTION 1. Section 3-43-020 ofthe Municipal Code of Chicago is amended by deleting the language stricken through and by inserting the language underscored, as follows:
3-43-020 Definitions.
Whenever any ofthe following words, terms or phrases are used in this chapter, they shall have the following meanings:
(Omitted text is unaffected by this ordinance)
"Retail bottled water dealer" or "retailer" means any person who engages in the business ofthe retail sale of bottled water in the City or to purchasers in the City.
"Retail sale" or "sale at retail" means any sale to a person for use or consumption, and not for resale.
(Omitted text is unaffected by this ordinance)


SECTION 2. Section 3-43-030 ofthe Municipal Code of Chicago is amended by deleting the language stricken through and by inserting the language underscored, as follows:
3-43-030 Tax imposed.
A tax is hereby imposed on the privilege of purchasing or using, in the City, bottled water purchased in a sale at retail sale of bottled water in the City. This tax shall be paid by the purchaser, and nothing in this chapter shall be construed to impose a tax on the occupation of retail or wholesale bottled water dealer. The tax shall be levied at the rate of $0.05 per bottle.


SECTION 3. Section 3-43-050 ofthe Municipal Code of Chicago is amended by deleting the language stricken through and by inserting the language underscored, as follows:
3-43-050 Collection.
(Omitled text is unaffected by this ordinan...

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