CHICAGO FEE ON NEW TIRES ORDINANCE

Municipal Code of Chicago tit. 3, ch. 3-55

in effect

Municipal Code of Chicago § 3-55-010 Title.

3-55-010 Title. This chapter shall be known and may be cited as the "Chicago Fee on New Tires Ordinance," and the fee imposed by this chapter shall be known as the "Fee on New Tires." (Added Coun. J. 10-7-09, p. 73413, § 1)

Municipal Code of Chicago § 3-55-020 Definitions.

3-55-020 Definitions. 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 below: (1) "Department" shall mean the department of finance of the city or its authorized designee. (2) [Reserved] (3) "Reprocessed tire" means a used tire that has been recapped, retreaded, or regrooved and that has not been placed on a vehicle wheel rim. (4) "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. (Added Coun. J. 10-7-09, p. 73413, § 1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

Municipal Code of Chicago § 3-55-030 Fee on new tires imposed.

3-55-030 Fee on new tires imposed. (a) Any person selling new tires at retail or offering new tires for retail sale in the city shall collect from retail customers a fee of $1.00 per new tire sold at retail and delivered in the city to be paid to the department, less a collection allowance of four cents per tire to be retained by the retail seller. The requirements of this subsection shall apply exclusively to the sale of tires to be used for vehicles defined in Section 1-217 of the Illinois Vehicle Code, aircraft tires, special mobile equipment, and implements of husbandry. (b) The requirements of subsection (b) shall not apply to: (1) mail order sales; (2) tires sold as a part of the retail sale of a motor vehicle; or (3) the sale of used or reprocessed tires. (d) The proceeds of the fee imposed by this chapter shall be paid into the treasury of the city, and shall be credited to and deposited in an account to be kept in the corporate fund of the city, for the exclusive purpose of paying costs incurred in connection with the city's regulation of used tires and their effects. (Added Coun. J. 10-7-09, p. 73413, § 1; Amend Coun. J. 6-5-13, p. 54694, § 1)

Municipal Code of Chicago § 3-55-040 Collection of fees on new tires.

3-55-040 Collection of fees on new tires. (a) Retailers shall collect the fee from the purchaser by adding the fee to the selling price of the tire. The fee imposed by this chapter shall be stated as a distinct item separate and apart from the selling price of the tire. The fee imposed by this chapter, and any such fees collected by a retailer, shall constitute a debt owed by the retailer to the city. (b) Each retailer of tires maintaining a place of business in the city shall pay or remit the fee imposed by this chapter to the department in accordance with either Section 3-4-187 (for payment of actual fee liabilities) or Section 3-4-188 (for payment of estimated amounts) of this Code. (c) A fee return shall be required whereon annual fee activity is reported to the department. Such 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. Each return shall state: (1) the name of the retailer; (2) the address of the retailer's principal place of business; (3) total number of non-exempt new tires sold at retail and delivered in the city for the preceding calendar quarter; (4) the amount of fees due; and (5) such other information as the department may reasonably require. (d) Every person required to pay or remit the fee 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 fee 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. 10-7-09, p. 73413, § 1)

Municipal Code of Chicago § 3-55-050 Applicability of other revenue provisions.

3-55-050 Applicability of other revenue provisions. 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, notwithstanding that the fee imposed by this chapter is not a revenue measure. (Added Coun. J. 10-7-09, p. 73413, § 1)

Municipal Code of Chicago § 3-55-060 Enforcement.

3-55-060 Enforcement. (a) The department may adopt and enforce such reasonable rules and regulations relating to the administration and enforcement of the fee imposed by this chapter as may be deemed expedient. (b) The comptroller is hereby authorized to enter into an intergovernmental agreement with the Illinois Department of Revenue, for the Illinois Department of Revenue to collect the fee imposed by this chapter, and to administer and enforce the provisions of this chapter, and pursuant to such terms and conditions as are customary in such agreements. (c) Any person who violates any provision of this chapter shall be fined not less than $500.00 and not more than $1,000.00 for each offense. (Added Coun. J. 10-7-09, p. 73413, § 1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2608003Fetched: 10/24/2026