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Exemptions.

Municipal Code of Chicago § 3-30-040
in effect
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3-30-040 Exemptions. Notwithstanding any other provision of this chapter, the following sales at retail shall be exempt from the tax imposed by this chapter: A. All sales of food and beverages which are exempt from tax under the provisions of the Illinois Retailers' Occupation Tax, as amended, 35 ILCS 120/1 and following. B. All sales of food and beverages which may not be taxed by the city under applicable law. (Added Coun. J. 11-19-03, p. 14216, § 1.2)
Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2606401Fetched: 10/24/2026

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3-30-040 | Corpus