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Form a Business

Sales not subject to tax.

Municipal Code of Chicago § 3-45-070
in effect
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3-45-070 Sales not subject to tax. Notwithstanding any other provision of this Article III, if a sale of a fountain soft drink is not subject to the Illinois Retailers' Occupation Tax Act then it is not subject to the tax imposed by Section 3-45-060 of this chapter. (Added Coun. J. 12-15-93, p. 43839)
Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2607300Fetched: 10/24/2026

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3-45-070 | Corpus