SUBSTITUTE ORDINANCE
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CHICAGO:
SECTION 1. Section 4-5-010 of the Municipal Code of Chicago is hereby amended by inserting the language underscored, as follows,
4-5-010 Establishment of license fees.
(Omitted text is unaffected by this ordinance) (1) Limited Business License (4-4) $250.00
(Omitted text is unaffected by this ordinance)
Mobile Merchants $250.00
Sports Wagering (Article VII of Chapter 4-156) For a primary sports license:
Initial year $50.000.00
Per year (after initial year) $25.000.00
For a secondary sports license:
Initial year $10,000.00
Per year (after initial year) $5,000.00
SECTION 2. Section 4-156-020 ofthe Municipal Code of Chicago is hereby amended by deleting the language struck through and by inserting the language underscored, as follows,
4-156-020 Tax imposed.
Except as otherwise provided by this article Article, an amusement tax is imposed upon the patrons of every amusement within the City. The rate of the tax shall be equal to nine percent of the admission fees or other charges paid for the privilege to enter, to witness, to view or to participate in such amusement, unless subsection J of this section provides for a lower rate.
The tax imposed by subsection A shall not apply to the following persons or privileges:
(1) patrons of automatic amusement machines as defined in Article II of this chaster Chapter, or
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(1.5) patrons of master sports wagering licensees as defined in Article VII of this Chapter, to the extent that the charges paid bv such patrons are part ofthe adjusted gross sports wagering receipts that are subject to the tax imposed by Article VII of this Chapter: provided, however, this shall not include anv separate charge paid bv a patron of a master sports wagering licensee for the privilege of engaging in the activity of sports wagering, or
(2) the privilege of witnessing or participating in any stock show or business show that is not open to the ...
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