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§ 3-30-040 — Exemptions

Municipal Code of Chicago (2026 S-74, current through Council Journal of June 17, 2026) · Municipal Code of Chicago § 3-30-040

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3-30-040 Exemptions.

Notwithstanding any other provision of this chapter, the following sales at retail shall be exempt from the tax imposed by this chapter: A. All sales of food and beverages which are exempt from tax under the provisions of the Illinois Retailers' Occupation Tax, as amended, 35 ILCS 120/1 and following. B. All sales of food and beverages which may not be taxed by the city under applicable law. (Added Coun. J. 11-19-03, p. 14216, § 1.2)