Share to Facebook Share to Twitter Bookmark and Share
Record #: O2020-5719   
Type: Ordinance Status: Introduced
Intro date: 11/16/2020 Current Controlling Legislative Body: Committee on Committees and Rules
Final action:
Title: Amendment of Municipal Code Title 3 by adding new Chapter 3-20 entitled "Chicago Logistics Employers' Expense Tax and Development Incentive Ordinance"
Sponsors: Sigcho-Lopez, Byron, Ramirez-Rosa, Carlos, Rodriguez Sanchez, Rossana , Hadden, Maria E.
Topic: MUNICIPAL CODE AMENDMENTS - Title 3 - Revenue & Finance - Ch. 20 Chicago Logistics Employers' Expense Tax and Redevelopment Incentive
Attachments: 1. O2020-5719.pdf
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CHICAGO:

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

Chapter 3-20

CHICAGO LOGISTICS EMPLOYERS' EXPENSE TAX AND DEVELOPMENT INCENTIVE 3-20-010 Title.
3-20-020 Definitions and construction.
3-20-030 Logistics 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.
3-20-130 Severability.
3-20-140 Application of uniform revenue procedures ordinance. 3-20-010 Title.
This chapter shall be known and cited as the "Chicago Logistics Employers' Expense Tax and Development Incentive Ordinance" and the tax herein imposed shall be known and cited as the "Chicago Logistics 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.
"Logistics industry" means any business that is involved with, operates in, or otherwise conducts in association to the storage, warehousing, fulfillment, or distribution of physical goods or objects, with or without compensation, where a statement is issued . acknowledging the receipt of the articles of goods sto...

Click here for full text