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Form a Business

Tax imposed.

Municipal Code of Chicago § 3-40-490
in effect
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3-40-490 Tax imposed. A tax is hereby imposed upon all persons engaged in the business of renting automobiles in the City of Chicago, pursuant to paragraph 8-11-7 of the Illinois Municipal Code, the Municipal Automobile Renting Occupation Tax Act, at the rate of one percent of the gross receipts from such business. (Prior code § 132-49)
Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2606895Fetched: 10/24/2026

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3-40-490 | Corpus