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Complementary relation to Chicago occupation tax.

Municipal Code of Chicago § 3-41-040
in effect
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3-41-040 Complementary relation to Chicago occupation tax. Notwithstanding any other provision of this chapter, the tax shall not apply to the use or consumption of gas if the gross receipts from the sale of the gas would not be taxable under the Chicago occupation tax despite all elements of the sale occurring in the city. (Added Coun. J. 11-17-93, p. 42192)
Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2606952Fetched: 10/24/2026

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