For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

Liability for payment.

Municipal Code of Chicago § 3-44-040
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
3-44-040 Liability for payment. The ultimate incidence and liability for payment of the tax herein levied is to be borne by the retail purchaser of alcoholic beverages. It shall be a violation of this chapter for a retail alcoholic beverage dealer to fail to include the tax imposed herein in the sale price of the alcoholic beverage, or to otherwise absorb such tax. (Prior code § 200.11-4; Added Coun. J. 5-14-86, p. 30004)
Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2607203Fetched: 10/24/2026

Starting a business in Illinois? Illinois LLC guide: costs and requirements

3-44-040 | Corpus