§ 3-40-490 — Tax imposed
Municipal Code of Chicago (2026 S-74, current through Council Journal of June 17, 2026) · Municipal Code of Chicago § 3-40-490
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3-40-490 Tax imposed.
A tax is hereby imposed upon all persons engaged in the business of renting automobiles in the City of Chicago, pursuant to paragraph 8-11-7 of the Illinois Municipal Code, the Municipal Automobile Renting Occupation Tax Act, at the rate of one percent of the gross receipts from such business. (Prior code § 132-49)
