Record #: O2021-2152   
Type: Ordinance Status: Passed
Intro date: 5/26/2021 Current Controlling Legislative Body: Committee on Finance
Final action: 6/25/2021
Title: Amendment of Municipal Code Sections 3-30-020 and 3-30-050 and adding new Section 3-30-060 requiring food delivery companies to collect and remit City restaurant tax
Sponsors: Lightfoot, Lori E.
Topic: MUNICIPAL CODE AMENDMENTS - Title 3 - Revenue & Finance - Ch. 30 Chicago Restaurant & Other Places for Eating Tax Ordinance
Attachments: 1. O2021-2152.pdf
O R D I N A N C E

WHEREAS, the City of Chicago is a home rule unit of government as defined in Article VII, Section 6 (a) of the Illinois Constitution, and, as such, may exercise any power and perform any function pertaining to its government and affairs; and

WHEREAS, 65 ILCS 5/11-42-5 provides that each municipality may license, tax and regulate places for eating; and

WHEREAS, 65 ILCS 5/11-42-6 provides that each municipality may license, tax and regulate hackmen, draymen, omnibus drivers, carters, cabmen, porters, expressmen and all others pursuing like occupations; and

WHEREAS, 65 ILCS 5/11-42-4 provides that each municipality may license, tax, regulate, and prohibit runners for cabs, busses, railroads, ships, hotels, public houses, and other similar businesses; and

WHEREAS, 65 ILCS 5/8-3-15 provides that each municipality shall have all powers necessary to enforce the collection of any tax imposed and collected by such municipality, whether such tax was imposed pursuant to its home rule powers or statutory authorization; now, therefore,

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

SECTION 1. Chapter 3-30 of the Municipal Code of Chicago is amended by deleting the language stricken through and by inserting the language underscored, as follows:

3-30-020 Definitions.

A. When any of the following words or terms are used in this chapter, whether or not capitalized, and whether used in a conjunctive or connective form, they shall have the meaning ascribed to them in this section:

(Omitted text is unaffected by this ordinance)

3. [Reserved] "Delivery Company" shall mean a business that enters into an agreement with a place for eating, pursuant to which the business, through its employees, agents or independent contractors, receives food and drink orders, accepts customer payments, delivers food and drinks to customers, and has an obligation under State law to collect sales and/or use tax on ...

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