ORDINANCE
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CHICAGO:
SECTION 1. Title 3 of the Municipal Code of Chicago is hereby amended by deleting Chapter 3-20 in its entirety, and inserting a new Chapter 3-20, as follows:
CHAPTER 3-20
CHICAGO EMPLOYERS' EXPENSE TAX AND DEVELOPMENT INCENTIVE ORDINANCE 3-20-010 Title.
This Chapter shall be known and cited as the "Chicago Employers' Expense Tax and Development Incentive Ordinance" and the tax herein imposed shall be known and cited as the "Chicago Employers' Expense Tax."
3-20-020 Definitions and construction.
For the purposes of this Chapter, the following definitions apply:
"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.
"Commission merchant" means as follows:
The term "commission merchant" means a person who, for compensation in the form of a commission, or partly commission and partly salary, engages in buying and selling activities, including the solicitation or negotiation of a sale or service requirement, or the forwarding or accepting of sales or service orders, which lead to the sale of services or of goods, wares, commodities, merchandise, shares of stock and insurance policies owned or authorized by some person other than the commission merchant. The term "commission merchant" shall include agents or employees who receive compensation in such form for such activities.
For the purpose of this Chapter, the term "commission merchant" means only those individuals who earn or to whom are owed commissions, or salaries and commissions together, of at least $1,000.00 in any calendar quarter, from th...
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