Exempt lessees.
Municipal Code of Chicago § 3-32-040
in effect3-32-040 Exempt lessees.
Notwithstanding any other provision of this chapter, the following lessees shall be exempt from the tax imposed by this chapter:
A. A lessee that is a governmental body;
B. A lessee that is an organization organized and operated exclusively for charitable, educational or religious purposes.
(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/0-0-0-2606483Fetched: 10/24/2026
