MUNICIPAL AUTOMOBILE RENTING USE TAX

Municipal Code of Chicago tit. 3, ch. 3-60

in effect

Municipal Code of Chicago § 3-60-030 Tax imposed - Rate.

3-60-030 Tax imposed - Rate. A tax is hereby imposed in accordance with the provisions of paragraph 8-11-8 of the Illinois Municipal Code, the "Municipal Automobile Renting Use Tax Act", upon the privilege of using in the City of Chicago an automobile which is rented from a renter outside Illinois, and which is titled or registered with an agency of this state's government, at the rate of one percent of the rental price of such automobile. Such tax shall be collected from persons whose Illinois address for titling or registration purposes is given as being in the City of Chicago. (Prior code § 132.1-3)

Municipal Code of Chicago § 3-60-040 Collection and enforcement by state.

3-60-040 Collection and enforcement by state. Consent and authority are given to the Illinois Department of Revenue to collect and enforce the tax imposed by Section 3-60-030 of this ordinance and all civil penalties that may be assessed as an incident thereof for and in behalf of the City of Chicago pursuant to the Municipal Automobile Renting Use Tax Act. (Prior code § 132.1-4)

Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2608294Fetched: 10/24/2026