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Returns; payment of tax; recordkeeping.

Municipal Code of Chicago § 4-156-1030
in effect
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4-156-1030 Returns; payment of tax; recordkeeping. (a) Notwithstanding any other provision of this article, (1) all tax returns shall be filed with the Department of Finance 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 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), 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. (b) A social media business shall maintain books and records as required by Section 3-4-170 of this Code. (Added Coun. J. 12-19-25, p. 38125, Art. IX, § 1)
Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2703179Fetched: 10/24/2026

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