• J City Council
Committee on Finance November 20lh, 2020
¦ ORDINANCE
[ SECTION 1. Title 3 of the Municipal Code of Chicago is hereby amended by inserting a new Chapter 3-46A, as follows:
CHAPTER 3-46A CHICAGO GROUND DELIVERY TAX
3-46A-010 Title.
This chapter shall be known and may be cited as the "Chicago Ground Delivery Tax Ordinance". The tax imposed by this chapter shall be known as the "Chicago Ground Delivery Tax".
3-46A-020 Definitions.
When any ofthe following words or terms are used in this chapter, they shall have the meaning set forth below:
"Department" means the Department of Finance. ¦
"Ground delivery service" means the delivery of one or more packages of tangible personal property sold at retail that is consummated by shipment of such property to a location within the • City by means of ground transportation by a motor vehicle without regard to the physical location of the seller or point of origin of such property, including, but not limited to, shipment via an express company or first-party shipment by the seller of such property.
3-46A-030 Tax imposed.
Pursuant to the authority granted by Section 11-42-6 of the Illinois Municipal Code, as amended, 65 ILCS § 5/11-42-6, a tax is imposed on all ground delivery services at the rate of (i) $1.25 per ground delivery service for ground delivery services of items with a cumulative weight of 50 pounds or less and (ii) $2.50 per ground delivery service for ground delivery services of items with a cumulative weight of more than 50 pounds. The incidence of the tax and the obligation to pay the tax are on the purchaser of the tangible personal property being delivered, and the seller of such property shall collect and remit such tax.
The tax imposed by this chapter shall not apply to ground delivery services:
for the delivery of packages containing solely prescription and nonprescription medicines, drugs, medical appliances including, but not limited to, tampons and sanitary napkins, and insulin, urine tes...
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