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Applicability of Motor Vehicle Lessor Tax and Chicago Transaction Tax.

Municipal Code of Chicago § 3-46-050
in effect
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3-46-050 Applicability of Motor Vehicle Lessor Tax and Chicago Transaction Tax. A. Any person who is subject to the tax imposed by this chapter, except a transportation network provider, transportation network driver, or transportation network vehicle owner, and who is either the lessor or lessee of a ground transportation vehicle, shall not be subject to the Motor Vehicle Lessor Tax, Chapter 3-48 of this Code, with respect to such vehicle. B. Any person leasing a ground transportation vehicle from a license holder who is subject to the tax imposed by this chapter, except a transportation network provider, transportation network driver, or transportation network vehicle owner, shall not be subject to the Chicago Personal Property Lease Transaction Tax, Chapter 3-32 of this Code, on the lease, rental or use of such vehicle for the purpose of providing ground transportation. (Added Coun. J. 12-15-92, p. 27387; Amend Coun. J. 11-19-03, p. 14216, § 2.4; Amend Coun. J. 5-28-14, p. 82771, § 3)
Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2607406Fetched: 10/24/2026

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