(3-45-060 et seq.)

Municipal Code of Chicago tit. 3, ch. 3-45, art. III

in effect

Municipal Code of Chicago § 3-45-060 Tax imposed - Fountain soft drinks.

3-45-060 Tax imposed - Fountain soft drinks. Pursuant to Section 8-11-6(b) of the Illinois Municipal Code, as amended, a tax is imposed on all persons engaged in the business of selling fountain soft drinks at retail in the city. The rate of the tax shall be nine percent of the cost price of the fountain soft drinks sold at retail in the city. For purposes of this section, "cost price" means the consideration paid by a retail seller for the purchase of soft drink syrup or concentrate which is designed to be further mixed with water before it is consumed as a soft drink, valued in money, whether paid in money or otherwise, including cash, credits and services, determined without any deduction on account of any of the soft drink supplier's costs or other expenses. (Added Coun. J. 12-15-93, p. 43839)

Municipal Code of Chicago § 3-45-070 Sales not subject to tax.

3-45-070 Sales not subject to tax. Notwithstanding any other provision of this Article III, if a sale of a fountain soft drink is not subject to the Illinois Retailers' Occupation Tax Act then it is not subject to the tax imposed by Section 3-45-060 of this chapter. (Added Coun. J. 12-15-93, p. 43839)

Municipal Code of Chicago § 3-45-080 Collection of fountain soft drink tax.

3-45-080 Collection of fountain soft drink tax. A. It shall be the duty of every soft drink supplier to collect the tax imposed by Section 3-45-060 of this chapter from retailers to whom they sell soft drink syrup or concentrate, and to remit the tax to the city department pursuant to Section 3-45-090. The supplier shall collect the tax by adding the tax to the selling price of soft drink syrup or concentrate to be used to prepare fountain soft drinks for sale in the city. B. If a supplier fails to collect or remit the tax required to be collected by this section, the supplier shall be liable to the city for the amount of such tax (unless the retail seller has paid such tax directly to the city department). (Added Coun. J. 12-15-93, p. 43839)

Municipal Code of Chicago § 3-45-090 Monthly report of sales and tax remittances.

3-45-090 Monthly report of sales and tax remittances. A. On or before the last day of each calendar month beginning May, 1994, every soft drink supplier shall file with the city department a sworn report of soft drink syrup and concentrate sales made to retailers during the immediately preceding calendar month. The report shall be in a form prescribed by the comptroller, containing such information as the comptroller may reasonably require. Each report of sales shall be accompanied by a remittance of the tax required to be collected by this article. B. If a supplier fails to collect the tax imposed by Section 3-45-060 from a retail seller, the retail seller shall file a monthly report of soft drink syrup and concentrate purchases and shall pay the tax directly to the city department on or before the date required by Section 3-45-090(A). C. Notwithstanding any other provision of this chapter, for all periods beginning on or after January 1, 2000, (1) all 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, (2) all tax payments and remittances shall be made in accordance with either Section 3-4-187 (payment of actual tax liabilities) or Section 3-4-188 (payment of estimated taxes), and (3) the provisions of Sections 3-4-186, 3-4-187, 3-4-188 and 3-4-189 shall control over any contrary provisions in this chapter regarding the subjects covered by those sections. (Added Coun. J. 12-15-93, p. 43839; Amend Coun. J. 11-17-99, p. 18040, § 2.1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

Municipal Code of Chicago § 3-45-100 Commission for collecting and remitting tax.

3-45-100 Commission for collecting and remitting tax. Soft drink suppliers may retain 1.75 percent of the tax they collect pursuant to this article to reimburse themselves for expenses incurred in collecting and remitting the tax. This commission shall not be allowed for taxes not timely remitted to the city department. (Added Coun. J. 12-15-93, p. 43839)

Municipal Code of Chicago § 3-45-110 Reserved. Editor's note – Coun. J. 3-31-04, p. 20916, § 1.1, repealed § 3-45-110, which pertained to retailers' report of inventory.

Municipal Code of Chicago § 3-45-120 Registration.

3-45-120 Registration. A. Every soft drink supplier shall register with the city department on a form prescribed by the comptroller within 30 days after commencing business. Retail sellers that pay the tax imposed by this chapter directly to the city department on a frequently recurring basis also shall register with the city department. B. If any information provided by a person on a registration form ceases to be accurate, then the person shall file a corrected form with the city department prior to the following January 1st. (Added Coun. J. 12-15-93, p. 43839; Amend Coun. J. 3-31-04, p. 20916, § 3.16; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

Municipal Code of Chicago § 3-45-130 Books and records.

3-45-130 Books and records. Every soft drink supplier, and every retail seller required to pay directly to the city department the tax imposed by Section 3-45-060 of this chapter, shall keep accurate books and records of its business, including all invoices and other source documents denoting the transactions that gave rise, or may have given rise, to any tax liability or exemption under this chapter. All such books and records shall be kept in the English language and, at all reasonable times during business hours of the day, shall be open to inspection by the city department. (Added Coun. J. 12-15-93, p. 43839)

Municipal Code of Chicago § 3-45-140 Application of Uniform Revenue Procedures Ordinance.

3-45-140 Application of Uniform Revenue Procedures Ordinance. Whenever not inconsistent with the provisions of this article or whenever this article is silent, the provisions of the Uniform Revenue Procedure Ordinance, Chapter 3-4 of this Code, as amended, shall apply to and supplement this article. (Added Coun. J. 12-15-93, p. 43839)

Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2607295Fetched: 10/24/2026