TRANSMISSION OF MESSAGES BY ELECTRICITY (3-40-299 et seq.)

Municipal Code of Chicago tit. 3, ch. 3-40, art. IV

in effect

Municipal Code of Chicago § 3-40-299 Application of tax imposed by Article IV.

3-40-299 Application of tax imposed by Article IV. The tax provided for in Article IV, Sections 3-40-300 through 3-40-420 of this chapter shall not be imposed during such time as the tax imposed by Chapter 3-70* of this Code is in effect. In addition, if the tax provided for in subsection (A)(2) of Section 3-70-030* is declared unconstitutional or otherwise invalid, but the tax provided for in subsection (A)(1) of Section 3-70-030* remains in full force and effect, the tax provided for in Sections 3-40-300 through 3-40-420 shall not be imposed. (Added Coun. J. 11-22-91, p. 9170) * Editor's note – Repealed by Coun. J. 6-19-02, p. 87159, § 4.

Municipal Code of Chicago § 3-40-300 Definitions.

3-40-300 Definitions. When used in this ordinance, the following words and phrases shall have the meaning and be construed as hereinafter defined: "City" means the City of Chicago; "Gross receipts" means the consideration received for transmission of messages and for all services rendered in connection therewith valued in money, whether received in money or otherwise, including cash, credits, services and property of every kind and nature, except for that consideration provided by the City of Chicago, and shall be determined without any deduction on account of the cost of transmitting said messages, the cost of material used, labor or service costs, or any other expenses whatsoever; "Person" means any natural individual, firm, trust, estate, partnership, association, joint stock company, joint adventure, corporation, municipal corporation or political subdivision of this state, or a receiver, trustee, conservator or other representative appointed by order of any court; "Taxpayer" means a person engaged in the business of transmitting messages by means of electricity; "Transmitting messages", in addition to the usual and popular meaning of person to person communication, shall include the furnishing, for a consideration, of services or facilities (whether owned or leased), or both, to persons in connection with the transmission of messages where such persons do not, in turn receive any consideration in connection therewith, but shall not include such furnishing of services or facilities to persons for the transmission of messages to the extent that any such services or facilities for the transmission of messages are furnished for a consideration, by such persons to other persons, for the transmission of messages. (Prior code § 132-30; Amend Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

Municipal Code of Chicago § 3-40-310 Gross receipts tax.

3-40-310 Gross receipts tax. A tax is imposed upon all persons engaged in the business of transmitting messages by means of electricity at the rate of two percent of the gross receipts from such business after December 31, 1955, originating within the corporate limits of the city, subject, however, to all the provisions, conditions and limitations in Section 23-113 of the Revised Cities and Villages Act, authorizing this tax, and to all the provisions, conditions and limitations in this ordinance, consistent with the powers conferred upon the city by said section and other relevant law. A tax is imposed upon all persons engaged in the business of transmitting messages by means of electricity at the rate of three percent of the gross receipts from such business after December 31, 1967, originating within the corporate limits of the city. This tax is in addition to the tax imposed at the rate of two percent of the gross receipts of such business contained in the first paragraph of this section, so that subsequent to December 31, 1967, a tax is imposed upon all persons engaged in the business of transmitting messages by means of electricity at the rate of five percent of the gross receipts from such business. Said tax shall be in addition to the payment of money or value of services furnished to the city under the provisions of any subsisting franchise ordinance granting to the taxpayer the right, permission, and authority to use the streets and public property of the city for construction, maintenance or operation of the taxpayer's plant or equipment used or useful in the conduct of the taxpayer's business. (Prior code § 132-31)

Municipal Code of Chicago § 3-40-320 Taxpayer's return - Contents.

3-40-320 Taxpayer's return - Contents. Every taxpayer shall on a monthly basis file with the comptroller a return containing the following information: (1) Taxpayer's name; (2) The address of taxpayer's principal place of business in the city; (3) Taxpayer's gross receipts; (4) Deductions allowed by law and this ordinance; (5) Amount of tax computed on Item 3 less Item 4; (6) Credits on amount of tax (Item 5) allowed by law and this ordinance; (7) Amount of tax payable with return (Item 5 less Item 6); (8) Such other reasonable information as the comptroller may require. Such return and accompanying remittance shall be due on or before the 15th day of the second month following the month for which the return and remittance is made. In making such return the taxpayer shall determine the value of any consideration other than money received by the taxpayer and such value shall be included in the return. Such determination shall be subject to review and revision by the comptroller in the manner hereinafter provided for the correction of returns. (Prior code § 132-32; Amend Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

Municipal Code of Chicago § 3-40-330 Taxpayer's books and records.

3-40-330 Taxpayer's books and records. Every taxpayer shall keep books, records, papers and other documents which are adequate to reflect the information which the taxpayer is required by Section 3-40-320 of this ordinance to report in the return to the comptroller. If the taxpayer keeps books and records to reflect gross amounts billed for services, and the gross receipts from taxpayer's business are not readily available each month, the comptroller may permit the taxpayer to make returns and pay taxes on the basis of gross billings. In that event bad debts or uncollectible accounts included in any previous return and tax payment, actually written off the taxpayer's books and records, are allowed as a deduction from gross billings in the return made for the month in which they are written off. Change to a gross receipts basis of return and payment of taxes may be authorized by the comptroller at the beginning of a calendar year; provided, that the comptroller certifies that the taxpayer's books and records have been changed to reflect the gross receipts of the taxpayer's business. All books and records and other papers and documents required by this ordinance shall be kept in the English language and shall at all times, during business hours of the day, be subject to inspection by the comptroller or his duly authorized agents and employees. (Prior code § 132-33; Amend Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

Municipal Code of Chicago § 3-40-350 Overpayment of tax - Credit.

3-40-350 Overpayment of tax - Credit. If it shall appear that any amount of tax has been paid which was not due under the provisions of this ordinance, whether as a result of mistake of fact or error of law, such amount shall be credited against any tax due or to become due from the taxpayer under this ordinance; provided, that a claim for such credit shall be filed with the comptroller within one year after the erroneous payment has been made. (Prior code § 132-35; Amend Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

Municipal Code of Chicago § 3-40-390 False oath.

3-40-390 False oath. Any person who wilfully swears falsely to any material statement in a return is guilty of perjury under the Criminal Code of this state and shall be subject to prosecution for such crime. (Prior code § 132-39)

Municipal Code of Chicago § 3-40-405 Application of uniform revenue procedures ordinance.

3-40-405 Application of uniform revenue procedures ordinance. Whenever not inconsistent with the provisions of this chapter or whenever this chapter is silent, the provisions of the uniform revenue procedures ordinance, Chapter 3-4 of the Municipal Code of Chicago, as amended, shall apply and supplement this chapter. (Added Coun. J. 11-14-91, p. 7458)

Municipal Code of Chicago § 3-40-410 Rules and regulations.

3-40-410 Rules and regulations. The comptroller is authorized to make, promulgate and enforce such reasonable rules and regulations relating to the administration and enforcement of this ordinance as he may deem expedient. (Prior code § 132-41; Amend Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

Municipal Code of Chicago § 3-40-420 Notice.

3-40-420 Notice. Whenever notice to a taxpayer is required by this ordinance it may be given by United States registered certified or first class mail addressed to the taxpayer's last known address. Such notice shall be mailed not later than seven days prior to the day fixed for any hearing. (Prior code § 132-42; Amend Coun. J. 11-14-91, p. 7458)

Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2606824Fetched: 10/24/2026