CHICAGO GROUND TRANSPORTATION TAX

Municipal Code of Chicago tit. 3, ch. 3-46

in effect

Municipal Code of Chicago § 3-46-010 Title.

3-46-010 Title. This chapter shall be known and may be cited as the "Chicago Ground Transportation Tax Ordinance". The tax imposed by this chapter shall be known as the "Chicago Ground Transportation Tax". (Added Coun. J. 12-15-92, p. 27387)

Municipal Code of Chicago § 3-46-020 Definitions.

3-46-020 Definitions. When any of the following words or terms are used in this chapter, they shall have the meaning set forth below: “Congestion Zone One” means the entire portion of the City, excluding Navy Pier and McCormick Place, bounded as follows: Beginning at the intersection of West 31st Street and South State Street; thence north along South State Street and continuing past West 26th Street and West Cermak Road to West 18th Street; thence west along West 18th Street and continuing west past the South Branch of the Chicago River and South Canal Street to its intersection with South Halsted Street; thence north along South Halsted Street to its intersection with West 18th Street; thence west along West 18th Street and continuing west past South Sangamon Street, South Racine Avenue, South Loomis Street, South Ashland Avenue, and South Damen Avenue to its intersection with South Western Avenue; thence north along South Western Avenue and continuing north past West 15th Street, West Ogden Avenue, West Roosevelt Road, West Polk Street, West Congress Parkway, West Adams Street, and West Madison Street to North Western Avenue; thence north along North Western Avenue and continuing north past West Lake Street, West Kinzie Street, West Grand Avenue, West Chicago Avenue, West Augusta Boulevard, West Division Street, West Hirsch Street, West North Avenue, West Bloomingdale Avenue, West Armitage Avenue, West Fullerton Avenue, and West Logan Boulevard to its intersection with West Diversey Avenue; thence east along West Diversey Avenue and continuing east past the North Branch of the Chicago River, North Damen Avenue, and North Ravenswood Avenue to its intersection with North Ashland Avenue; thence north along North Ashland Avenue and continuing north past West Wellington Avenue, West Belmont Avenue, West Roscoe Street, West Addison Street, West Grace Street, West Irving Park Road, West Berteau Avenue, West Montrose Avenue, West Wilson Avenue, West Lawrence Avenue, and West Winnemac Avenue to its intersection with West Foster Avenue; thence east along West Foster Avenue and continuing east past North Broadway, and North Sheridan Road to its intersection with North Jean-Baptiste Pointe DuSable Lake Shore Drive; thence continuing south and along South Jean-Baptiste Pointe DuSable Lake Shore Drive to its intersection with East McFetridge Drive; thence east along East McFetridge Drive to its intersection with Special Olympics Drive; thence north along the westerly lanes of Special Olympics Drive to its intersection with the northerly lanes of East Solidarity Drive; thence east along East Solidarity Drive and following its easterly extension to the shoreline of Lake Michigan; thence south along the shoreline of Lake Michigan; thence west and north following the full shoreline of Northerly Island; thence east and south continuing to follow the shoreline of Lake Michigan around Burham Harbor; thence continuing south along the shoreline of Lake Michigan to its intersection with the easterly extension of East 25th Street; thence west along the easterly extension of East 25th Street to its intersection with South Fort Dearborn; thence south along Fort Dearborn to its intersection with the easterly extension of East 31st Street; thence west along the easterly extension of East 31st Street and continuing west past South Jean-Baptiste Pointe DuSable Lake Shore Drive, South Cottage Grove Avenue, South Dr. Martin Luther King Jr. Drive, and South Michigan Avenue to the point of the beginning. “Congestion Zone Two” means the entire portion of the City bounded as follows: Beginning at the intersection of South Cottage Grove Avenue and East 60th Street; thence north along South Cottage Grove Avenue to its intersection with East Hyde Park Boulevard; thence east along East Hyde Park Boulevard extended to South Jean-Baptiste Pointe DuSable Lake Shore Drive; thence south along South Jean-Baptiste Pointe DuSable Lake Shore Drive to its intersection with East 60th Street extended to South Jean-Baptiste Pointe DuSable Lake Shore Drive; thence west along East 60th Street to the point of the beginning. “Department” means the Department of Finance of the City of Chicago. “Department of Business Affairs and Consumer Protection” means the Department of Business Affairs and Consumer Protection of the City of Chicago. “Ground transportation vehicle” means any for-hire vehicle used to provide transportation for a charge or other consideration to passengers, regardless of whether the consideration is paid by the passengers or by any other person. This term includes, but is not limited to, water taxis, as defined in Section 4-250-010 of this Code, low-speed electric public passenger vehicles, as defined in Section 9-114-010, pedicabs, taxicabs and all automobiles, limousines, buses and other vehicles used to provide transportation to passengers for a charge, whether or not licensed by the City or registered or titled with the State of Illinois. For purposes of this chapter, the phrase “for-hire vehicle used to provide transportation for a charge or other consideration” shall include a transportation network vehicle, and the term “charge or other consideration” shall include a suggested donation transferred in connection with the receipt of transportation network services. The term “ground transportation vehicle” does not include vehicles operated by a government transportation agency or on behalf of a government transportation agency pursuant to a contract or a grant, vehicles devoted exclusively to funeral use, or vehicles used as ambulances. “License holder” means any person holding a license issued by the City under Chapter 9-110, 9-112, or 9-114 of this Code, as amended, or any person who has registered or titled a vehicle with any state or the District of Columbia if the vehicle is used to provide ground transportation to passengers. For purposes of this chapter, the phrase “person who has registered or titled a vehicle with any state or the District of Columbia if the vehicle is used to provide ground transportation to passengers” shall include a transportation network vehicle owner. “McCormick Place” means the complex under the jurisdiction of the Metropolitan Pier, and Exposition Authority. “Navy Pier” has the meaning ascribed to the term in 70 ILCS 210/2, located in the area bounded by the north side of (and including) Grand Avenue on the north, the shoreline of Lake Michigan on the east, the south side of (and including) Illinois Street on the south, and the east side of (and not including) Streeter Drive on the west. “Ride accepted” means any ride where a passenger is either picked up or dropped off in the city, or both. “Shared ride” means any ride provided to a transportation network service passenger who requested through the provider’s Internet-enabled application or digital platform to share the ride with one or more other passengers who: (i) separately requested through the provider’s Internet-enabled application or digital platform to share a ride; and (ii) may be picked up at the discretion of the transportation network provider, regardless of whether such request is met. The term “shared ride” does not include: (A) a ride provided to transportation network service passengers who requested a single ride and opted to share the fare; and (B) a wheelchair-accessible ride. “Single ride” means any ride provided to a transportation network service passenger who did not request a shared ride. The term “single ride” does not include a wheelchair-accessible ride. “Taxicab” means any ground transportation vehicle in which the lawful charge or fare is recorded and displayed by a taximeter or other fare-recording device. “Transportation network driver”, “transportation network licensee”, “transportation network provider”, “transportation network service”, “transportation network vehicle”, and “wheelchair-accessible transportation network vehicle” have the meanings ascribed to these terms in Section 9-115-010 of this Code. “Transportation network vehicle owner” means any person who has registered or titled a vehicle with any state or the District of Columbia if the vehicle is used to provide transportation network service. “Use in the City” means use of any ground transportation vehicle where passengers are either picked up or dropped off in the City, or both. “Vehicle” means any vehicle that is self-propelled or horse-drawn and not operated on rails, but does not include motorized wheelchairs. For the purpose of this chapter, the term “vehicle” shall also include pedicabs. “Weekdays” means Monday, Tuesday, Wednesday, Thursday, and Friday. “Wheelchair-accessible ride” means any ride provided to a transportation network service passenger who, directly or through someone acting on that person’s behalf, requested a wheelchair-accessible transportation network vehicle through the provider’s Internet-enabled application or digital platform, and who is transported in such vehicle while seated in a wheelchair. (Added Coun. J. 12-15-92, p. 27387; Amend Coun. J. 3-26-96, p. 18807; Amend Coun. J. 7-30-97, p. 48760, § 1; Amend Coun. J. 11-19-08, p. 47220, Art. V, §§ 4, 5; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 4-30-14, p. 80633, § 3; Amend Coun. J. 5-28-14, p. 82771, § 3; Amend Coun. J. 10-28-15, p. 12062, Art. XI, § 2; Amend Coun. J. 11-26-19, p. 11514, Art. VIII, § 1; Amend Coun. J. 4-24-20, p. 15498, § 7; Amend Coun. J. 6-25-21, p. 31925, Art. VI, § 2; Amend Coun. J. 11-15-23, p. 5888, § 7; Amend Coun. J. 12-19-25, p. 38125, Art. IV, § 2)

Municipal Code of Chicago § 3-46-030 Tax imposed.

3-46-030 Tax imposed. A. Pursuant to the authority granted by Section 11-42-6 of the Illinois Municipal Code, as amended, 65 ILCS § 5/11-42-6, a tax is imposed on all persons engaged in the occupation of providing ground transportation vehicles for use in the City. The incidence of the tax and the obligation to pay the tax are on the license holder or on any person who is required to be, but is not, a license holder. B. (1) The rate of the tax shall be in accordance with the following schedule: (a) For ground transportation vehicles that are taxicabs, (i) which are licensed or are required to be licensed pursuant to Chapter 9-112 of this Code, $98.00 for each taxicab for each calendar month during which the taxicab is used in the City to provide ground transportation; provided, however, that no tax shall be due for any calendar month during which such a taxicab is out of operation for the entire month and the license for such taxicab is surrendered for the entire month. The $98.00 tax shall not be subject to proration for portions of a calendar month; (ii) which are not required to be licensed pursuant to Chapter 9-112 of this Code, $3.50 for each taxicab for each day the taxicab is used in the City to provide ground transportation but in no event more than $98.00 per calendar month. (b) Except as otherwise provided in subsection (b-1), for ground transportation vehicles, other than taxicabs and pedicabs, with a seating capacity of ten or fewer passengers, (i) which are licensed or are required to be licensed pursuant to Chapter 9-114 of this Code, $98.00 for each public passenger vehicle for each calendar month during which the public passenger vehicle is used in the City to provide ground transportation; provided, however, that no tax shall be due for any calendar month during which such a public passenger vehicle is out of operation for the entire month and the license for such public passenger vehicle is surrendered for the entire month. The $98.00 tax shall not be subject to proration for portions of a calendar month; (ii) which are not required to be licensed pursuant to Chapter 9-114 of this Code, $3.50 for each public passenger vehicle for each day the public passenger vehicle is used in the City to provide ground transportation but in no event more than $98.00 per calendar month. (b-1) For ground transportation vehicles used in the City to provide transportation network service by transportation network drivers: (i) for every single ride: (A) $1.13 per vehicle per ride accepted; (B) an additional $1.50 per vehicle per ride accepted for every such ride that includes a pickup or drop-off, or both, between 6:00 a.m. and 10:00 p.m. in Congestion Zone One or Congestion Zone Two; and (C) an additional $5.00 per vehicle per ride accepted for every such ride that includes a pickup or drop-off, or both, at O’Hare International Airport, Midway International Airport, Navy Pier, or McCormick Place; and (ii) for every shared ride: (A) $0.53 per vehicle per ride accepted; (B) an additional $0.60 per vehicle per ride accepted for every such ride that includes a pickup or drop-off, or both, between 6:00 a.m. and 10:00 p.m. on weekdays in Congestion Zone One or Congestion Zone Two; and (C) an additional $5.00 per vehicle per ride accepted for every such ride that includes a pickup or drop-off, or both, at O’Hare International Airport, Midway International Airport, Navy Pier, or McCormick Place; and (iii) for every wheelchair-accessible ride: $0.53 per vehicle per ride accepted. (c) For ground transportation vehicles with a seating capacity of 11 to 24 passengers, $6.00 for each vehicle for each day the vehicle is used in the City to provide ground transportation. (d) For ground transportation vehicles with a seating capacity of more than 24 passengers, $9.00 for each vehicle for each day the vehicle is used in the City to provide ground transportation. (e) For pedicabs, $1.00 for each pedicab for each day the pedicab is used in the City to provide ground transportation. (2) For purposes of this subsection (B), it shall be presumed (a) that a taxicab is used in the City during any calendar month in which the taxicab is licensed or required to be licensed pursuant to Chapter 9-112 of this Code, and (b) that the seating capacity of a ground transportation vehicle is the seating capacity designated by the vehicle’s manufacturer. C. (1) To prevent multiple taxation, any person who is licensed, or who is required to be licensed, to operate a ground transportation vehicle used in another municipality may claim a credit against the tax imposed by this chapter equal to any similar occupation tax imposed on the person by the other municipality with respect to such ground transportation vehicle, but only to the extent of the amount of tax properly due and actually paid to the other municipality. The credit may not exceed the amount of the tax imposed by this chapter that otherwise would be due. (2) This subsection 3-46-030(C) shall not apply in the case of any person who is licensed, or who is required to be licensed, under Chapter 9-112, 9-114, or 9-115 of this Code. D. Nothing in this chapter shall be construed to impose the tax on any person or activity which, under the constitutions of the United States or the State of Illinois, may not be taxed by the City. (Added Coun. J. 12-15-92, p. 27387; Amend Coun. J. 3-26-96, p. 18807; Amend Coun. J. 7-30-97, p. 48760; Amend Coun. J. 11-19-03, p. 14216, § 2.2; Amend Coun. J. 4-30-14, p. 80633, § 3; Amend Coun. J. 5-28-14, p. 82771, § 3; Amend Coun. J. 10-28-15, p. 12062, Art. XI, § 2; Amend Coun. J. 6-22-16, p. 27771, § 1; Amend Coun. J. 11-21-17, p. 61858, Art. II, § 4; Amend Coun. J. 11-26-19, p. 11514, Art. VIII, § 1; Amend Coun. J. 11-24-20, p. 24619, Art. I, § 2; Amend Coun. J. 11-15-23, p. 5888, § 8; Amend Coun. J. 12-16-24, p. 23004, Part 1, Art. III, § 1; Amend Coun. J. 12-19-25, p. 38125, Art. IV, §§ 2, 3)

Municipal Code of Chicago § 3-46-035 Collection and remittance responsibilities of transportation network providers.

3-46-035 Collection and remittance responsibilities of transportation network providers. A. It shall be the duty of each transportation network provider to collect the tax imposed by this chapter from the transportation network vehicle owner and to remit the tax to the department in accordance with Section 3-46-040 of this chapter. In the event that a transportation network provider fails to collect or remit the tax required to be collected by this section, the transportation network provider shall be liable to the city for the amount of such tax, plus any attendant penalties and interest. B. If a transportation network provider fails to collect the tax imposed by this chapter from a transportation network vehicle owner, then the transportation network vehicle owner shall file a return and pay the tax directly to the department on or before the date required by subsection 3-46-040. (Added Coun. J. 5-28-14, p. 82771, § 3)

Municipal Code of Chicago § 3-46-040 Paying, collecting, and remitting the tax and filing returns.

3-46-040 Paying, collecting, and remitting the tax and filing returns. A. On or before the last day of each calendar month, every person required to pay or collect and remit the tax imposed by this chapter shall file with the department a tax return and pay or remit all applicable tax attributable to the immediately preceding calendar month. The taxpayer or tax collector shall file the required return on a form prescribed by the comptroller and shall provide such information as the comptroller may reasonably require. B. Notwithstanding any other provision of this chapter, for all periods beginning on or after January 1, 2000, (1) 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, (2) all tax payments 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), and (3) the provisions of Sections 3-4-186, 3-4-187, 3-4-188 and 3-4-189 shall control over any contrary provisions in this chapter regarding the subjects covered by those sections. C. Notwithstanding any other provision of this Code, for the annual tax period commencing July 1, 2004, taxicabs licensed or required to be licensed pursuant to Chapter 9-112 of this Code shall not be required to file a tax return, unless they are approved by the department to participate in the underserved areas program, as provided in Section 3-46-065 of this chapter, and are required to account for applicable underserved areas tax credits on an annual tax return. D. Notwithstanding any other provision of this Code, for all periods beginning on or after July 1, 2004, every person whose tax liability under this chapter is based solely on the use of 100 or fewer taxicabs or transportation network vehicles as of July 1 of a given annual tax year shall, during that year, pay the tax attributable to the immediately preceding calendar quarter, on or before the last day of the month following such calendar quarter. Nothing in this subsection shall prevent a taxpayer from paying, without penalty or interest, its total liability for an annual tax year, as allowed under subsection 3-4-187(B) of this Code, without filing an annual return. E. Notwithstanding any other provision of this Code, every person subject to the tax imposed by this chapter at the rate provided by Section 3-46-030 (B)(1)(a)(ii), Section 3-46-030(B)(1)(b), Section 3-46-030(B)(1)(c), or Section 3-46-030(B)(1)(d), who departs from any airport in the City with a passenger, shall be required to pay the tax imposed by this chapter, for the day of the departure, on the day of departure. The payment shall be credited against the amount of tax due for the month that includes that day. (Added Coun. J. 12-15-92, p. 27387; Amend Coun. J. 3-26-96, p. 18807; Amend Coun. J. 11-17-99, p. 18040, § 2.1; Amend Coun. J. 11-19-03, p. 14216, § 2.3; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 5-28-14, p. 82771, § 3; Amend Coun. J. 11-16-16, p. 38042, Art. III, § 3; Amend Coun. J. 11-21-17, p. 61858, Art. II, § 4) Editor's note – The provisions of § 3-46-040 E., as amended by Coun. J. 11-21-17, p. 61858, Art. II, § 4, and as set forth above, are effective on July 1, 2018. The following language is effective until July 1, 2018: "E. Notwithstanding any other provision of this Code, every person subject to the tax imposed by this chapter who (1) is not licensed pursuant to Chapter 9-112 or Chapter 9-114 of this Code, (2) departs from any airport in the City with a passenger, and (3) is required to pay the Metropolitan Pier and Exposition Authority Airport Departure Tax on the day of departure, shall be required to pay the tax imposed by this chapter, for the day of the departure, on the day of departure. The payment shall be credited against the amount of tax due for the month that includes that day."

Municipal Code of Chicago § 3-46-050 Applicability of Motor Vehicle Lessor Tax and Chicago Transaction Tax.

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)

Municipal Code of Chicago § 3-46-060 Exemptions.

3-46-060 Exemptions. Notwithstanding any other provision of this chapter, the following uses of a ground transportation vehicle do not subject the license holder of the vehicle to the tax imposed by this chapter: A. The use of a ground transportation vehicle to transport students to or from school-related activities or events; B. The use of a ground transportation vehicle that may not be taxed pursuant to the ICC Termination Act of 1995, Pub. L. No. 104-88, § 14505, 109 Stat. 803, 904; C. A ground transportation vehicle that is operated by a not-for-profit organization to the extent that the vehicle is used solely for the purposes for which the organization is dedicated; D. A ground transportation vehicle that is provided by a person to a not-for-profit organization or to a governmental body to the extent that (1) the vehicle is used solely for the purposes for which the organization is dedicated or for governmental purposes and (2) the applicable consideration is billed to and paid directly by the not-for-profit organization or the governmental body and not by any of the passengers; E. A ground transportation vehicle to the extent that it is used in a ridesharing arrangement pursuant to the Ridesharing Arrangements Act, as amended, 625 ILCS § 30/1, et seq. (Added Coun. J. 12-15-92, p. 27387; Amend Coun. J. 3-26-96, p. 18807)

Municipal Code of Chicago § 3-46-065 Reserved. Editor's note – Coun. J. 11-24-20, p. 24619, Art. I, § 3, repealed § 3-46-065, which pertained to underserved areas.

Municipal Code of Chicago § 3-46-070 Registration.

3-46-070 Registration. A. Every license holder of a ground transportation vehicle who is required to pay the tax imposed by this chapter and every transportation network provider shall register with the Department of Business Affairs and Consumer Protection, on a form prescribed by the Commissioner of Business Affairs and Consumer Protection, at least ten days before the ground transportation vehicle is used in the City. B. Any license holder that has registered in accordance with the Metropolitan Pier and Exposition Authority Airport Departure Tax Ordinance § 1-10(A) (1992) or any person who has been issued a license pursuant to Chapter 9-112, 9-114, or 9-115 of this Code shall be regarded as registered in accordance with subsection (A) of this section. C. If any information provided on a registration form ceases to be accurate. then the license holder or transportation network provider shall file a corrected form with the Department of Business Affairs and Consumer Protection within 60 days. (Added Coun. J. 12-15-92, p. 27387; Amend Coun. J. 3-26-96, p. 18807; Amend Coun. J. 7-30-97, p. 48760; Amend Coun. J. 11-19-08, p. 47220, Art. V, § 5; Amend Coun. J. 5-28-14, p. 82771, § 3; Amend Coun. J. 11-15-23, p. 5888, § 9)

Municipal Code of Chicago § 3-46-073 Registration emblems.

3-46-073 Registration emblems. A. The Department of Business Affairs and Consumer Protection shall issue to every license holder and to every transportation network provider registered in accordance with Section 3-46-070 of this chapter an annual registration emblem for every ground transportation vehicle that the license holder or transportation network provider provides or engages for use in the city, other than vehicles having a seating capacity of more than 24 passengers or vehicles required to display a sticker license emblem or a metal plate pursuant to Chapter 9-112, 9-114, or 9-115 of this Code. The emblems shall be issued on or before April 1st of each calendar year to license holders of taxicabs, liveries, and transportation network providers, and on or before August 1st of each calendar year to license holders of all other ground transportation vehicles. Emblems shall also be issued within ten days of initial registration in accordance with Section 3-46-070 of this chapter. B. Every license holder that is required to pay the tax imposed by this chapter and every transportation network provider shall affix or display, in a manner determined by rule, a registration emblem issued by the Department of Business Affairs and Consumer Protection on or in every ground transportation vehicle that is used in the city, other than vehicles having a seating capacity of more than 24 passengers or vehicles that are required to display a sticker license emblem or a metal plate pursuant to Chapter 9-112, 9-114, or 9-115 of this Code. If a ground transportation vehicle does not affix or display a registration emblem as required by this subsection, then the license holder of the vehicle and the transportation network provider shall be prohibited from using or permitting the use of the vehicle as a ground transportation vehicle in the City. C. The Department of Business Affairs and Consumer Protection shall not issue a registration emblem to a license holder or transportation network provider if the license holder or transportation network provider has failed to file with the department a tax return for any month that it was required to pay or collect and remit the tax imposed by this chapter, or if the license holder or transportation network provider has failed to pay any tax, interest or penalty that has been assessed by the department, unless: (1) The license holder or transportation network provider is contesting liability for the tax in a pending administrative or judicial proceeding; or (2) The license holder or transportation network provider has filed a petition in bankruptcy and the full amount of the tax due to the City is dischargeable in bankruptcy; or (3) The license holder or transportation network provider has entered into an agreement with the Department for the payment of all the tax, tax, interest and penalty, and the license holder or transportation network provider is in compliance with the agreement. D. Immediately upon the sale of any ground transportation vehicle, the seller or the purchaser shall remove the registration emblem from the vehicle. It shall be unlawful for the purchaser to use the vehicle unless the registration emblem has been removed. E. Except as provided in subsection (C) of this section, any license holder or transportation network provider that has registered in accordance with Section 3-46-070 of this chapter may request the Department of Business Affairs and Consumer Protection to issue a registration emblem if the license holder or transportation network provider acquires or engages for use a new, used or additional ground transportation vehicle. (Added Coun. J. 3-26-96, p. 18807; Amend Coun. J. 7-30-97, p. 48760; Amend Coun. J. 11-19-08, p. 47220, Art. V, § 5; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 5-28-14, p. 82771, § 3; Amend Coun. J. 2-22-17, p. 43916, Art. IX, § 1; Amend Coun. J. 11-15-23, p. 5888, § 10)

Municipal Code of Chicago § 3-46-076 Impoundment of ground transportation vehicles.

3-46-076 Impoundment of ground transportation vehicles. A. Any ground transportation vehicle that is used in the city in violation of Section 3-46-073(B) of this chapter may be seized and impounded pursuant to this section. If a ground transportation vehicle is seized and impounded pursuant to this section, the license holder of the vehicle shall be liable to the city for an administrative penalty of $500.00 plus any towing and storage fees applicable under Section 9-92-080 of this Code. This subsection shall not apply if the vehicle used in the violation was stolen and reported as provided by Section 9-112-555(A) of this Code. B. Whenever an authorized employee or agent of the City of Chicago has probable cause to believe that a vehicle is subject to seizure and impoundment pursuant to this section, he may provide for the towing of the vehicle to a facility controlled by the city or its agents. If a vehicle is towed pursuant to this subsection, the authorized employee or agent of the city shall notify the license holder or any person who was in control of the vehicle at the time of the alleged violation that the vehicle was seized and the license holder has a right to request a vehicle impoundment hearing as provided in Section 2-14-132 of this Code. C. The provisions of Section 2-14-132 shall apply whenever a motor vehicle is seized and impounded pursuant to this section. (Added Coun. J. 3-26-96, p. 18807; Amend Coun. J. 4-29-98, p. 66564, § 2)

Municipal Code of Chicago § 3-46-079 Reserved. Editor's note – Coun. J. 4-29-98, p. 66564, § 2, repealed § 3-46-079, which pertained to hearings.

Municipal Code of Chicago § 3-46-080 Books and records.

3-46-080 Books and records. A. Every person required to pay or collect and remit the tax imposed by this chapter shall keep accurate books and records of its business or activity, including original source documents and books of entry denoting the transaction that gave rise, or may have given rise, to the tax liability or any exemption that may be claimed and the days that such person’s ground transportation vehicles were used in the city. All such books and records shall be kept in the English language and, at all times during business hours of the day, shall be subject to and available for inspection by the Department. B. It shall be presumed that a ground transportation vehicle which is licensed pursuant to Chapter 9-112, 9-114, or 9-115 of this Code was used in the city on every day of any period for which no accurate books and records required by subsection (A) of this section were kept. (Added Coun. J. 12-15-92, p. 27387; Amend Coun. J. 3-26-96, p. 18807; Amend Coun. J. 7-30-97, p. 48760; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 5-28-14, p. 82771, § 3; Amend Coun. J. 11-15-23, p. 5888, § 11)

Municipal Code of Chicago § 3-46-090 Rules and regulations.

3-46-090 Rules and regulations. The comptroller is authorized to adopt, promulgate and enforce rules and regulations pertaining to the application, administration and enforcement of the tax imposed by this chapter. To maximize enforcement of the tax imposed by this chapter, the comptroller may consult and work in conjunction with the commissioner of business affairs and consumer protection. (Added Coun. J. 12-15-92, p. 27387; Amend Coun. J. 3-26-96, p. 18807; Amend Coun. J. 11-19-08, p. 47220, Art. V, § 5; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

Municipal Code of Chicago § 3-46-100 Application of Uniform Revenue Procedures Ordinance.

3-46-100 Application of Uniform Revenue Procedures Ordinance. Whenever not inconsistent with the provisions of this chapter, the provisions of the Uniform Revenue Procedures Ordinance, Chapter 3-4 of this Code, as amended, shall apply to and supplement this chapter. (Added Coun. J. 12-15-92, p. 27387)

Municipal Code of Chicago § 3-46-110 Severability.

3-46-110 Severability. A. Except as provided in Subsection 3-4-110(B), if any provision of this chapter, or the application of any provision, is held unconstitutional or otherwise invalid, such occurrence shall not affect other provisions of this chapter, or their application, that can be given effect without the unconstitutional or invalid provision or its application. Each unconstitutional or invalid provision, or application of such provision, is severable, unless otherwise provided. It is declared to be the legislative intent of the city council that this chapter would have been enacted had the unconstitutional or invalid provision not been included. B. In the event the tax imposed by this chapter is declared unconstitutional or invalid by a court of competent jurisdiction, the provisions of Section 3-46-050 shall no longer apply, nor shall the provisions exempting ground transportation vehicles from taxation under the Motor Vehicle Lessor Tax Ordinance, Chapter 3-48 of this Code, and the Chicago Personal Property Lease Transaction Tax Ordinance, Chapter 3-32 of this Code, apply. (Added Coun. J. 12-15-92, p. 27387)

Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2607327Fetched: 10/24/2026