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Tax payments and returns.

Municipal Code of Chicago § 3-30-060
in effect
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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)
Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2606412Fetched: 10/24/2026

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3-30-060 | Corpus