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§ 3-55-020 — Definitions

Municipal Code of Chicago (2026 S-74, current through Council Journal of June 17, 2026) · Municipal Code of Chicago § 3-55-020

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3-55-020 Definitions.

When any of the following words or terms are used in this chapter, whether or not capitalized, and whether used in a conjunctive or connective form, they shall have the meaning ascribed to them below: (1) "Department" shall mean the department of finance of the city or its authorized designee. (2) [Reserved] (3) "Reprocessed tire" means a used tire that has been recapped, retreaded, or regrooved and that has not been placed on a vehicle wheel rim. (4) "Sale at retail" shall mean sale at retail as that term is defined in the Illinois Retailers' Occupation Tax Act, as amended, 35 ILCS 120/1 and following. (Added Coun. J. 10-7-09, p. 73413, § 1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)