For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

§ 3-49-030 — Tax Imposed

Municipal Code of Chicago (2026 S-74, current through Council Journal of June 17, 2026) · Municipal Code of Chicago § 3-49-030

Corpus is an independent public-information project, not the official City of Chicago website. Stable reference URL

3-49-030 Tax Imposed.

(a) A tax at the rates specified in subsection (b) of this section is hereby imposed upon the purchase or use of all OTP within the City. (b) The rate of the tax shall be: (1) for smoking tobacco, $1.80 per ounce; (2) for smokeless tobacco, $1.80 per ounce; (3) for pipe tobacco, $0.60 per ounce; (4) for little cigars, $0.20 per cigar; and (5) for large cigars, $0.20 per cigar. (c) The tax hereby imposed shall be in addition to any and all other taxes. (Added Coun. J. 3-16-16, p. 19381, § 2)