§ 3-44-040 — Liability for payment
Municipal Code of Chicago (2026 S-74, current through Council Journal of June 17, 2026) · Municipal Code of Chicago § 3-44-040
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3-44-040 Liability for payment.
The ultimate incidence and liability for payment of the tax herein levied is to be borne by the retail purchaser of alcoholic beverages. It shall be a violation of this chapter for a retail alcoholic beverage dealer to fail to include the tax imposed herein in the sale price of the alcoholic beverage, or to otherwise absorb such tax. (Prior code § 200.11-4; Added Coun. J. 5-14-86, p. 30004)