CHICAGO RESTAURANT AND OTHER PLACES FOR EATING TAX ORDINANCE

Municipal Code of Chicago tit. 3, ch. 3-30

in effect

Municipal Code of Chicago § 3-30-010 Title.

3-30-010 Title. This chapter shall be known as the Chicago Restaurant And Other Places For Eating Tax Ordinance. The tax imposed by this chapter shall be known as the Chicago Restaurant And Other Places For Eating Tax and is imposed in addition to all other taxes imposed by the City of Chicago, the State of Illinois or any other municipal corporation or political subdivision of the State of Illinois. (Added Coun. J. 11-19-03, p. 14216, § 1.2)

Municipal Code of Chicago § 3-30-020 Definitions.

3-30-020 Definitions. A. When any of the following words or terms are used in this chapter, whether or not capitalized, and whether used in a conjunctive or connective form, they shall have the meaning ascribed to them in this section: 1. "Beverages" shall mean both alcoholic and non-alcoholic beverages. 2. "Department" shall mean the department of finance of the city. 3. "Delivery Company" shall mean a business that enters into an agreement with a place for eating, pursuant to which the business, through its employees, agents or independent contractors, receives food and drink orders, accepts customer payments, delivers food and drinks to customers, and has an obligation under State law to collect sales and/or use tax on such orders and remit the tax to the Illinois Department of Revenue. 4. "Food" shall mean all tangible personal property, whether solid or liquid, which is used or intended to be used for human consumption. 5. "Place for eating" shall mean any restaurant or other business, by whatever name, that is a place for eating under 65 ILCS 5/11-42-5. 6. "Sale at retail" shall mean sale at retail as that term is defined in the Illinois Retailers' Occupation Tax Act, as amended, 35 ILCS 120/1 and following. B. All other words or terms used in this chapter that are not defined in the Uniform Revenue Procedures Ordinance, chapter 3-4 of this Code, as amended, shall have the meaning set forth in the Illinois Retailers' Occupation Tax Act, as amended, 35 ILCS 120/1 and following. (Added Coun. J. 11-19-03, p. 14216, § 1.2; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 6-25-21, p. 31512, § 1)

Municipal Code of Chicago § 3-30-030 Tax imposed.

3-30-030 Tax imposed. Pursuant to 65 ILCS 5/11-42-5, except as otherwise provided by this chapter, a tax is hereby imposed on each place for eating located in the city. The rate of the tax shall be 0.50 per cent of the selling price of all food and beverages sold at retail by the place for eating. (Added Coun. J. 11-19-03, p. 14216, § 1.2; Amend Coun. J. 11-26-19, p. 11514, Art. XIII, § 2)

Municipal Code of Chicago § 3-30-040 Exemptions.

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)

Municipal Code of Chicago § 3-30-050 Occasional or de minimis sales.

3-30-050 Occasional or de minimis sales. A place for eating whose liability for the tax imposed by this chapter would, in the absence of this section, be less than or equal to $200.00 in an annual tax year (July 1 through June 30) shall not be required to file a return or make any payment of tax with regard to that tax and annual tax year; provided, however, that this section shall not be available to any place for eating that has separately stated and charged the tax to its customers during that annual tax year, nor shall it apply to sales made through a Delivery Company. (Added Coun. J. 11-19-03, p. 14216, § 1.2; Amend Coun. J. 6-25-21, p. 31512, § 1)

Municipal Code of Chicago § 3-30-055 Collection and remittance responsibilities of delivery companies.

3-30-055 Collection and remittance responsibilities of delivery companies. It shall be the duty of each Delivery Company to collect the tax imposed by this chapter from the customer, remit the tax to the department, and file returns with the department, in accordance with Section 3-30-060 of this chapter, on all orders for which it has an obligation under State law to collect sales and/or use tax. In the event that a Delivery Company fails to collect or remit the tax required to be collected by this section, the Delivery Company shall be liable to the City for the amount of such tax, plus any attendant interest and penalties. \(Added Coun. J. 6-25-21, p. 31512, § 1)

Municipal Code of Chicago § 3-30-060 Tax payments and returns.

3-30-060 Tax payments and returns. A. Each place for eating shall pay or remit the tax imposed by this chapter to the department in accordance with either Section 3-4-187 (payment of actual tax liabilities) or Section 3-4-188 (payment of estimated taxes) of this Code, unless the tax is collected and remitted by a Delivery Company. 1. Each Delivery Company, for its delivery orders, shall remit the tax imposed by this chapter to the department in accordance with Section 3-4-187 of this Code. B. 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. (Added Coun. J. 11-19-03, p. 14216, § 1.2; Amend Coun. J. 6-25-21, p. 31512, § 1)

Municipal Code of Chicago § 3-30-070 Rules and regulations.

3-30-070 Rules and regulations. The comptroller is authorized to adopt, promulgate and enforce rules and regulations pertaining to the administration and enforcement of this chapter. (Added Coun. J. 11-19-03, p. 14216, § 1.2; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

Municipal Code of Chicago § 3-30-080 Books and records.

3-30-080 Books and records. Every person required to pay or remit the tax to the department shall keep accurate and complete books and records of its business or activity, including original source documents, such as purchase orders, invoices and receipts, and other documents listing, summarizing or pertaining to the transactions that gave rise, or may have given rise, to the tax liability or exemption that may be claimed. All such books, records and accounts shall be available for inspection by the department at all reasonable times during business hours of the day. (Added Coun. J. 11-19-03, p. 14216, § 1.2)

Municipal Code of Chicago § 3-30-090 Application of uniform revenue procedures ordinance.

3-30-090 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. 11-19-03, p. 14216, § 1.2)

Municipal Code of Chicago § 3-30-100 Severability.

3-30-100 Severability. If any provision of this chapter, the application of any provision of this chapter or the imposition of this tax on any particular transaction, person or item of tangible personal property is held unconstitutional or otherwise invalid, such occurrence shall not affect other provisions of this chapter or their application to other transactions, persons or items of tangible personal property. It is the express intention of the city council that each unconstitutional or invalid provision, or application of such provision, is severable, unless otherwise provided by this chapter. It is also the express intention of the city council that if any exemption contained in this chapter is held unconstitutional or otherwise invalid, then this chapter shall be applied as if such exemption had not been enacted. (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/0-0-0-2606373Fetched: 10/24/2026