CHICAGO BOAT MOORING TAX

Municipal Code of Chicago tit. 3, ch. 3-16

in effect

Municipal Code of Chicago § 3-16-010 Title.

3-16-010 Title. This chapter shall be known and may be cited as the "Chicago Boat Mooring Tax Ordinance". The tax imposed by this chapter shall be known as the "Chicago Boat Mooring Tax". (Added Coun. J. 11-10-94, p. 59125)

Municipal Code of Chicago § 3-16-020 Definitions.

3-16-020 Definitions. When any of the following words or terms are used in this chapter, they shall have the meaning or construction ascribed to them in this section: "City" means the City of Chicago, Illinois. "Comptroller" means the comptroller of the city. "Department" means the department of finance of the city. "Mooring or docking fee" means the consideration paid for the mooring or docking or the right to the mooring or docking of any watercraft, valued in money, whether received in money or otherwise, determined without any deductions whatsoever, but not including any consideration paid for the mooring or docking of a watercraft in the loading or unloading of goods or materials, or the boarding or unboarding of passengers, in the conduct of an interstate transportation business. "Watercraft" means any boat, vessel or other craft used or capable of being used as a means of transportation on water. (Added Coun. J. 11-10-94, p. 59125; Corrected. 3-9-95, p. 66769; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 11-8-12, p. 38872, § 32)

Municipal Code of Chicago § 3-16-030 Tax imposed.

3-16-030 Tax imposed. A. A tax is imposed upon the mooring or docking of any watercraft for a fee in or on a harbor, river or other body of water within the corporate limits or jurisdiction of the City. The person that pays the mooring or docking fee shall be liable for payment of the tax. B. (1) Except as provided in subsection (B)(2), the rate of the tax shall be 23.25 percent of the mooring or docking fee. (2) The rate of the tax assessed to a not-for-profit corporation, as defined by 805 ILCS 105/101.80, shall be seven percent of the mooring or docking fee. C. (1) The taxpayer shall pay the tax to the person charging the mooring or docking fee. The tax shall be paid on or before the date the mooring or docking fee is paid. (2) If the person charging the mooring or docking fee has not collected the tax on behalf of the city, then the taxpayer shall pay the tax directly to the department on or before the last day of the month following the month in which the docking or mooring fee is paid. The tax payment shall be accompanied by a remittance return on a form prescribed by the comptroller. (Added Coun. J. 11-10-94, p. 59125; Amend Coun. J. 12-4-02, p. 99931, § 2.2; Amend Coun. J. 12-14-05, p. 66648, § 1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 12-19-25, p. 38125, Art. IV, § 1)

Municipal Code of Chicago § 3-16-040 Exemptions.

3-16-040 Exemptions. The tax imposed by this chapter shall not apply to the mooring or docking of any watercraft owned by a governmental body or to any person, activity or privilege that under the Constitution of the United States or the constitution of the State of Illinois may not be made the subject of taxation by the city. (Added Coun. J. 11-10-94, p. 59125; Amend Coun. J. 12-4-02, p. 99931, § 2.2)

Municipal Code of Chicago § 3-16-050 Collection of tax by owners, managers or operators of mooring and docking facilities.

3-16-050 Collection of tax by owners, managers or operators of mooring and docking facilities. A. It shall be the duty of every owner, manager or operator of a mooring or docking facility to collect the tax imposed by this chapter from the taxpayer when collecting the mooring or docking fee to which the tax applies. Every taxpayer shall be given a bill, invoice, receipt or other statement or memorandum of the mooring or docking fee upon which the tax shall be stated, charged and shown separately. The tax shall be paid to the person required to collect it as trustee for and on behalf of the City of Chicago. B. The comptroller may adopt a rule requiring watercraft owners and operators to obtain a sticker emblem to indicate that the tax has been paid to a tax collector or the department. C. Every owner, manager, or operator of mooring or docking facilities within the City of Chicago shall file a sworn tax return with the department showing tax receipts received with respect to mooring and docking fees upon forms prescribed by the comptroller. All tax returns shall be filed with the department on an annual basis on or before August 15 of each year in accordance with Sections 3-4-186 and 3-4-189 of this Code. All tax remittances shall be made in accordance with either Section 3-4-187 (payment of actual tax liabilities) or Section 3-4-188 (payment of estimated taxes). D. Every owner, manager or operator of mooring or docking facilities in the City of Chicago shall keep books and records showing the prices, rents or charges made or charged, and occupancies taxable under this chapter. The comptroller, or his or her designate, shall at all reasonable times have full access to said books and records. E. On behalf of the city, the comptroller is authorized to renew any existing agreement for collection of the tax imposed by this chapter, in which case the terms of the agreement shall control over any contrary provisions in subsections A through D of this section. (Added Coun. J. 11-10-94, p. 59125; Amend Coun. J. 12-4-02, p. 99931, § 2.2; Amend Coun. J. 12-14-05, p. 66648, § 1; Amend Coun. J. 11-19-08, p. 48243, Art. I, § 4; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

Municipal Code of Chicago § 3-16-055 Registration.

3-16-055 Registration. A. Every person required to collect the tax imposed by this chapter shall register with the department on a form prescribed by the comptroller no later than 30 calendar days after becoming subject to tax collection responsibilities. B. If any information provided on a registration form ceases to be accurate, then the person required to register shall file a corrected form with the department within 30 calendar days. (Added Coun. J. 12-14-05, p. 66648, § 1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

Municipal Code of Chicago § 3-16-060 Deposit of revenues.

3-16-060 Deposit of revenues. All revenues derived from this chapter shall be paid into the treasury of the city, and shall be credited to and deposited in the corporate fund of the city. (Added Coun. J. 11-10-94, p. 59125)

Municipal Code of Chicago § 3-16-070 Rules and regulations.

3-16-070 Rules and regulations. The comptroller is authorized to adopt, promulgate and enforce reasonable rules and regulations pertaining to the administration and enforcement of this chapter. (Added Coun. J. 11-10-94, p. 59125; Amend Coun. J. 11-8-12, p. 38872, § 33)

Municipal Code of Chicago § 3-16-080 Application of Uniform Revenue Procedures Ordinance.

3-16-080 Application of Uniform Revenue Procedures Ordinance. Whenever not inconsistent with the provisions of this chapter or whenever this chapter is silent, the provisions of the Uniform Revenue Procedures Ordinance, Chapter 3-4 of this Code, as amended, shall apply and supplement this chapter. (Added Coun. J. 11-10-94, p. 59125)

Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2606009Fetched: 10/24/2026