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Subdivision 411 – Special Amusement Buildings
Article I. Amusements
4-156-010 Definitions.
4-156-020 Tax imposed.
4-156-030 Collection, payment and accounting.
4-156-032 Additional tax imposed on tour boat operators.
4-156-033 Reserved.
4-156-034 Rules and regulations.
4-156-035 Application of Uniform Revenue Procedures Ordinance.
4-156-040 Raffles – Terms defined.
4-156-050 Raffles – Licenses – Issuance by city clerk.
4-156-060 Raffles – Licenses – Requirements.
4-156-070 Raffles – Separate licenses – Fee – Term.
4-156-080 Raffle tickets.
4-156-090 Raffles – Prizes – Fees.
4-156-100 Raffles – Publication of rules and regulations.
4-156-110 Raffles – Fee exemption conditions.
4-156-120 Auxiliaries and affiliates of organizations.
4-156-125 Intertrack wagering.
4-156-130 Reserved.
4-156-140 Violations – Penalty.
Article II. Automatic Amusement Devices
4-156-150 Definitions.
4-156-160 Tax imposed.
4-156-170 Tax emblem.
4-156-180 Installation prerequisites.
4-156-190 Seizure for unlawful use.
4-156-200 Reserved.
4-156-210 Reserved.
4-156-220 Reserved.
4-156-230 Number of devices limited.
4-156-240 Reserved.
4-156-260 Reserved.
4-156-270 Restrictions on use by minors.
4-156-280 Violation – Penalty.
Article III. Public Places of Amusement
4-156-285 Covered business activities – License – Required.
4-156-290 Definition.
4-156-300 License – Required – Special requirements for establishments catering to minors.
4-156-305 License – Exceptions.
4-156-310 License – Application – Contents.
4-156-311 Notice requirements; objections.
4-156-320 License – Application – Approval conditions.
4-156-321 Contingent approval.
4-156-330 Location restrictions.
4-156-340 Written guaranty required.
4-156-350 Occupancy enforcement.
4-156-355 License – Issuance prohibited.
4-156-360 License – Fees.
4-156-380 Public place of amusement – Exit diagram.
4-156-390 Ticket sales.
4-156-400 Reserved.
4-156-410 Motion picture theaters – Billboard contents.
4-156-420 Billiard rooms and poolrooms.
4-156-424 Outdoor patio.
4-156-430 Athletic contests at night and on weekday afternoons; restrictions.
4-156-435 Unregulated exhibition where intent is to harm a contestant – Prohibited – Enforcement.
4-156-440 Ventilation.
4-156-450 Gambling.
4-156-460 Drinking water.
4-156-470 License – Statement of conditions.
4-156-480 Liability for certain additional city services.
4-156-484 Reserved.
4-156-485 License restrictions.
4-156-490 Reserved.
4-156-500 Sports plaza – Additional requirements.
4-156-510 Violation – Penalty.
4-156-520 Construction of chapter.
Article IV. Indoor Special Events
4-156-530 Definitions.
4-156-540 License – Required.
4-156-550 Reserved.
4-156-560 Reserved.
4-156-570 Issuance of license – Prohibited when.
4-156-580 License – Term.
4-156-590 License – Posting – Transferability – Notice of changes.
4-156-600 License – Application – Deadline.
4-156-610 License fee.
4-156-620 Insurance – Required.
4-156-630 Indemnification agreement – Required.
4-156-640 Legal duties.
4-156-650 Unlawful acts.
4-156-660 License – Suspension – Revocation.
4-156-670 Judicial review.
4-156-680 Regulations.
4-156-700 Violation – Penalty.
Article V. Performing Arts Venues
4-156-710 Definitions.
4-156-720 License – Required.
4-156-730 License – Application – Contents.
4-156-740 Reserved.
4-156-750 Reserved.
Article VI. Industrial Private Event Venue
4-156-800 Definitions.
4-156-810 License required.
4-156-820 Issuance of license – Prohibited when.
4-156-830 License – Application.
4-156-840 Notice.
4-156-850 Denial of a license.
4-156-860 License fee.
4-156-870 Insurance – Required.
4-156-875 License – Posting – Transferability – Notice of changes.
4-156-880 Legal duties.
4-156-890 Unlawful acts.
4-156-900 License – Suspension – Revocation.
4-156-910 Judicial review.
4-156-920 Regulations.
4-156-930 Joint and several liability for alcohol- related violations.
4-156-940 License revocation – Waiting period for new license.
4-156-950 Violation – Penalty.
ARTICLE I. AMUSEMENTS (4-156-010 et seq.)
For purposes of this chapter:
“Amusement” means: (1) any exhibition, performance, presentation or show for entertainment purposes, including, but not limited to, any theatrical, dramatic, musical or spectacular performance, promotional show, motion picture show, flower, poultry or animal show, animal act, circus, rodeo, athletic contest, sport, game or similar exhibition such as boxing, wrestling, skating, dancing, swimming, racing, or riding on animals or vehicles, baseball, basketball, softball, football, tennis, golf, hockey, track and field games, bowling or billiard or pool games; (2) any entertainment or recreational activity offered for public participation or on a membership or other basis including, but not limited to, carnivals, amusement park rides and games, bowling, billiards and pool games, dancing, tennis, racquetball, swimming, weightlifting, bodybuilding or similar activities; or (3) any paid television programming, whether transmitted by wire, cable, fiber optics, laser, microwave, radio, satellite or similar means.
“Arcade” means a place of amusement that includes four or more automatic amusement devices; provided, however, that when calculating the number of automatic amusement devices, jukeboxes shall not be counted.
“Charges paid” means the gross amount of consideration paid for the privilege to enter, to witness, to view or to participate in an amusement, valued in money, whether received in money or otherwise, including cash, credits, property and services, determined without any deduction for costs or expenses whatsoever. The term “charges paid” includes any and all charges that the patron pays incidental to obtaining the privilege to enter, to witness, to view or to participate in an amusement, including but not limited to any and all related markups, service fees, convenience fees, facilitation fees, cancellation fees and other such charges, regardless of terminology. The term “charges paid” does not include charges that are added on account of the tax imposed by this chapter or on account of any other tax imposed on the charge.
“Legal voter” means a person who has registered to vote and whose name appears on a poll sheet from the last preceding election regardless of whether primary, general or special.
“License” means a ticket or other license granting the privilege to enter, to witness, to view or to participate in an amusement, or the opportunity to obtain the privilege to enter, to witness, to view or to participate in an amusement, and includes but is not limited to a permanent seat license.
“Live theatrical, live musical or other live cultural performance” means a live performance in any of the disciplines which are commonly regarded as part of the fine arts, such as live theater, music, opera, drama, comedy, ballet, modern or traditional dance, and book or poetry readings. The term does not include such amusements as athletic events, races or performances conducted at adult entertainment cabarets (as defined in Chapter 16-16 of this Code).
“Maximum capacity”, for the sole purposes of the exemption and lower rate provided in Section 4-156-020, means the number of persons that an auditorium, theater or other space may accommodate as determined by the building commissioner pursuant to Chapter 13-36 of this Code or by any other appropriate government official; provided, however, that “maximum capacity” shall not exceed the maximum number of tickets or admissions that may be made available for sale to a performance as stated in any binding written agreement relating to that performance. If the number of tickets or admissions actually sold to a performance exceeds the legally permissible limit, for purposes of determining the applicable tax, “maximum capacity” shall mean such greater number.
“Operator” means any person who sells or resells a ticket or other license to an amusement for consideration or who, directly through an agreement or arrangement with another party, collects the charges paid for the sale or resale of a ticket or other license to an amusement. The term includes, but is not limited to, persons engaged in the business of selling or reselling tickets or other licenses to amusements, whether on-line, in person or otherwise. The term also includes persons engaged in the business of facilitating the sale or resale of tickets or other licenses to amusements, whether on- line, in person or otherwise. The term does not include banks, credit card companies, payment processors or other persons whose involvement is limited to performing functions similar to those performed by such entities.
“Owner” means: (1) with respect to the owner of a place where an amusement is being held, any person with an ownership or leasehold interest in a building, structure, vehicle, boat, area or other place who presents, conducts or operates an amusement in such place or who allows, by agreement or otherwise, another person to present, conduct or operate an amusement in such place; (2) with respect to the owner of an amusement, any person which has an ownership or leasehold interest in such amusement or any person who has a proprietary interest in the amusement so as to entitle such person to all or a portion of the proceeds, after payment of reasonable expenses, from the operation, conduct or presentation of such amusement, excluding proceeds from nonamusement services and from sales of tangible personal property; (3) with any person operating a community antenna television system or wireless cable television system, or any person receiving consideration from the patron for furnishing, transmitting, or otherwise providing access to paid television programming.
“Paid television” means programming that can be viewed on a television or other screen, and is transmitted by cable, fiber optics, laser, microwave, radio, satellite or similar means to members of the public for consideration.
“Patron” means a person who acquires the privilege to enter, to witness, to view or to participate in an amusement.
“Person” means any natural individual, firm, society, foundation, institution, partnership, limited liability company, association, joint stock company, joint venture, public or private corporation, receiver, executor, trustee or other representative appointed by the order of any court, or any other entity recognized by law.
“Resale” means the resale of a ticket or other license to an amusement after the ticket or other license has been sold by the owner, manager or operator of the amusement, or by the owner, manager or operator of the place where the amusement is being held, to an independent and unrelated third party.
“Reseller” means a person who resells a ticket or other license to an amusement for consideration. The term includes but is not limited to ticket brokers, and applies whether the ticket is resold by bidding, consignment or otherwise, and whether the ticket is resold in person, at a site on the Internet or otherwise.
“Special seating area” means an enclosed or substantially enclosed apartment-style room containing or making available amenities for the exclusive use of the patrons thereof whether denominated as luxury or super suites or skyboxes or by other similar terms. Such amenities may include, but are not necessarily limited to, television (including closed-circuit capacity), bathroom, refrigerator, telephone service, storage sink, living room or lounge furniture, special spectator seating, food, heat, air conditioning and parking.
“Ticket” means the privilege to enter, to witness, to view or to participate in an amusement, whether or not expressed in a tangible form.
(Added Coun. J. 5-22-91, p. 335; Coun. J. 12-9-92, p. 25465; Amend Coun. J. 11-17-93, p. 42192; Amend Coun. J. 11-15-95, p. 11995; Amend Coun. J. 7-2-97, p. 48017; Amend Coun. J, 11-12-98, p. 81835; Amend Coun. J. 4-21-99, p. 91750; Amend Coun. J. 3-5-03, p. 104990, § 5; Amend Coun. J. 11-30-05, p. 62481, § 2; Amend Coun. J. 5-24-06, p. 76269, § 1; Amend Coun. J. 11-13-07, p. 14999, Art. II, § 1; Amend Coun. J. 11-13-07, p. 15814, § 1; Amend Coun. J. 12-12-07, p. 16789, § 2; Amend Coun. J. 11-19-08, p. 48243, Art. I, § 1; Amend Coun. J. 2-11-09, p. 54733, § 1; Amend Coun. J. 11-19-14, p. 98063, § 4; Amend Coun. J. 2-10-16, p. 18766, § 4; Amend Coun. J. 11-21-17, p. 61858, Art. II, § 6)
Notes
| 16-16 | The hyper-linked material is not part of the Chicago Building Code infobase and therefore is not included herein. The material is included in other provisions of the Chicago Municipal Code. The complete Chicago Municipal Code is available for purchase from American Legal Publishing in both print and Folio® versions. Please click here for the appropriate American Legal order form in printable Adobe® PDF format. For additional information, you may visit American Legal's website by clicking here. |
A. Except as otherwise provided by this article, an amusement tax is imposed upon the patrons of every amusement within the City. The rate of the tax shall be equal to nine percent of the admission fees or other charges paid for the privilege to enter, to witness, to view or to participate in such amusement, unless subsection J of this section provides for a lower rate.
B. The tax imposed by subsection A shall not apply to the following persons or privileges:
(1) patrons of automatic amusement machines as defined in Article II of this chapter, or
(2) the privilege of witnessing or participating in any stock show or business show that is not open to the general public, or
(4) the privilege of witnessing or participating in any amateur production or activity, such as amateur musicals, plays and athletic events, conducted by a not-for-profit organization operated exclusively for charitable, educational or religious purposes, or
(4.1) the privilege of participating in any amateur event, such as an amateur athletic event, where (a) the event takes place primarily on the public way or other public property, (b) any required permits are obtained, (c) the event, or the organization conducting the event, is open to the public, (d) at least 100 individuals pay to participate in the event, and (e) the event will promote or celebrate the City, its civic institutions, or public activities or events in the City, and will promote the interests and welfare of the City, or
(5) subject to satisfying the requirement contained in subsection (C) of this section, the privilege of witnessing or participating in any amusement sponsored or conducted by and the proceeds of which, after payment of reasonable expenses, inure exclusively to the benefit of:
(a) religious, educational and charitable institutions, societies or organizations;
(b) societies or organizations for the prevention of cruelty to children or animals;
(c) societies or organizations conducted and maintained for the purpose of civic improvement;
(d) fraternal organizations, legion posts, social and political groups which conduct amusements, sponsored occasionally but not more often than twice yearly;
Provided, however, that the entities described in paragraphs (a) to (d) are not-for-profit institutions, organizations, groups or societies, where no part of the net earnings inure to the benefit of any private shareholder or person;
(e) organizations or persons in the armed services of the United States, or National Guard organizations, reserve officers' associations, or organizations or posts of war veterans, or auxiliary units or societies of such posts or organizations, if such posts, organizations, units or societies are organized in the State of Illinois, and if no part of their earnings inure to the benefit of any private shareholder or person;
(f) organizations or associations created and maintained for the purpose of benefiting the members, or dependents or heirs of members, of the police or fire departments of any political subdivision of the State of Illinois.
Provided that the exemptions contained in paragraphs (a) through (f) shall apply only to benefits or other fundraising events and shall not apply to more than two events per calendar year which shall not exceed a total of 14 calendar days;
(g) societies or organizations conducted for the sole purpose of maintaining symphony orchestras, opera performances or artistic presentations, including, but not limited to, musical presentations (“artistic societies or organizations”), if the artistic society or organization (i) receives substantial support from voluntary contributions, (ii) is a not-for-profit institution where no part of the net earnings inure to the benefit of any private shareholder or person, and (iii) either (a) bears all risk of financial loss from its presentation of the amusement and the amusement is limited to an engagement of not more than eight calendar days over the course of a calendar year or (b) is substantially and materially involved in the production and performance of the amusement. Where an amusement is sponsored or conducted by two or more artistic societies or organizations, the requirements of subsections (i) and (ii) of this subsection 4-156-020(B)(5)(g) must be met by each of such artistic societies or organizations, but the requirements of subsection (iii) may be met by any of such artistic societies or organizations, individually or in combination.
C. (1) None of the exemptions contained in subsection B(5) of this section shall apply to a person or privilege unless a written notice of the amusement is filed with the department of finance at least 30 calendar days prior to the amusement or 15 calendar days prior to the date that admission tickets to the amusement are first made available for sale, whichever is earlier. The notice shall be on a form prescribed by the comptroller, and shall contain all information and materials necessary to permit the department of finance to consider whether the exemption claimed by the applicant is applicable. For the exemptions contained in subsections B(5)(a) through (f), the notice shall contain information and materials necessary to demonstrate that the proceeds intended to inure exclusively to the benefit of the exempt entity or entities are reasonably anticipated to equal at least 10 percent of the gross revenues from the amusement.
(2) Upon the request of the person filing the notice, the department of finance shall indicate within 14 calendar days after receiving the notice whether the claimed exemption does or does not apply, or whether additional information is necessary to make a determination.
D. (1) The tax imposed in subsection A of this section shall not apply to or be imposed upon the admission fees to witness in person live theatrical, live musical or other live cultural performances that take place in any auditorium, theater or other space in the city whose maximum capacity, including all balconies and other sections, is not more than 1500 persons.
(2) Initiation fees and membership dues paid to a health club, racquetball club, tennis club or a similar club or organization, when such club or organization is organized and operated on a membership basis and for the recreational purposes of its members and its members' guests, shall be exempt from the tax imposed in subsection A of this section. This exemption shall not be construed to apply to any fees paid or based upon, in any way whatsoever, a per-event or a per-admission basis.
E. [Reserved.]
F. The tax imposed in subsection A of this section shall apply to and be imposed upon 100 percent of the admission fees or other charges (including, but not limited to, the gross lease or rental amount) paid for the privilege of using special seating areas to witness or to view an amusement; provided, however, that the amusement tax that would otherwise be due upon such charges shall be reduced by any other city taxes imposed on such charges, if such taxes are separately stated and paid by the patron, either directly or as an authorized reimbursement.
G. It shall be presumed that all amusements are subject to tax under this article until the contrary is established by books, records or other documentary evidence.
G.1. In the case of amusements that are delivered electronically to mobile devices, as in the case of video streaming, audio streaming and on-line games, the rules set forth in the Illinois Mobile Telecommunications Sourcing Conformity Act, 35 ILCS 638, as amended, may be utilized for the purpose of determining which customers and charges are subject to the tax imposed by this chapter. If those rules indicate that the tax applies, it shall be presumed that the tax does apply unless the contrary is established by books, records or other documentary evidence.
H. For the purpose of determining the amount of the amusement tax due under Section 4-156-020, admission fees or other charges shall be computed exclusive of this tax, any federal, state or county taxes imposed upon the amusement patron and any separately stated optional charges for nonamusement services or for the sale or use of tangible personal property. The fact that the patron could have avoided the charge by obtaining the privilege from or through a different owner, manager or operator, pursuant to different terms, or through a course of performance that would have avoided the obligation to pay the charge, does not make the charge “optional”.
I. It is unlawful for any person to produce, present, conduct, or resell tickets to, any amusement without collection of the tax, except as provided in this article.
J. Notwithstanding subsection A of this section, the rate of the tax imposed upon the buyer of a ticket or other license in a resale transaction shall be equal to three percent of the admission fees or other charges paid for the ticket or other license in the resale transaction. If the buyer in a resale transaction purchases the ticket or other license for purposes of resale, then no tax shall be due from such buyer on the purchase of such ticket or other license if such buyer is registered as a tax collector under Section 4-156-030 of this Article, as evidenced by a certificate issued by the department of finance, or as otherwise confirmed by the department of finance. If the original sale of a ticket or other license is fully or partially exempt from the tax imposed by this Section 4-156-020, such exemption shall carryover and apply to the resale of such ticket or other license.
K. To prevent multiple taxation, any patron who pays the tax imposed by this chapter may claim a credit equal to any municipal tax properly due and actually paid to another municipality with respect to the same admission fees or other charges. The credit may not exceed the amount of the tax imposed by this chapter that otherwise would be due.
(Added Coun. J. 12-9-92, p. 25465; Amend Coun. J. 12-15-92, p. 27387; Amend Coun. J. 11-10-94, p. 59125; Amend Coun. J. 11-15-95, p. 11995; Amend Coun. J. 7-30-97, p. 48760; Amend Coun. J. 11-12-98, p. 81835; Amend Coun. J. 4-21-99, p. 91750; Amend Coun. J. 12-15-04, p. 39840, § 1; Amend Coun. J. 6-13-07, p. 1943, § 1; Amend Coun. J. 11-13-07, p. 15814, § 1; Amend Coun. J. 11-19-08, p. 48243, Art. I, § 1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 4; Amend Coun. J. 11-26-13, p. 67528, § 2; Amend Coun. J. 4-30-14, p. 80633, § 4; Amend Coun. J. 11-19-14, p. 98063, § 4; Amend Coun. J. 10-28-15, p. 12062, Art. IV, § 1; Amend Coun. J. 11-16-16, p. 38042, Art. III, § 4; Amend Coun. J. 6-28-17, p. 50443, § 1; Amend Coun. J. 11-21-17, p. 61858, Art. II, § 6)
Notes
| 9-108 | The hyper-linked material is not part of the Chicago Building Code infobase and therefore is not included herein. The material is included in other provisions of the Chicago Municipal Code. The complete Chicago Municipal Code is available for purchase from American Legal Publishing in both print and Folio® versions. Please click here for the appropriate American Legal order form in printable Adobe® PDF format. For additional information, you may visit American Legal's website by clicking here. |
| 9-110 | The hyper-linked material is not part of the Chicago Building Code infobase and therefore is not included herein. The material is included in other provisions of the Chicago Municipal Code. The complete Chicago Municipal Code is available for purchase from American Legal Publishing in both print and Folio® versions. Please click here for the appropriate American Legal order form in printable Adobe® PDF format. For additional information, you may visit American Legal's website by clicking here. |
A. It shall be the joint and several duty of every owner, manager or operator of an amusement or of a place where an amusement is being held, and of every reseller to secure from each patron or buyer the tax imposed by Section 4-156-020 of this article and to remit the tax to the Department of Finance not later than the 15th day of each calendar month for all admission fees or other charges received during the immediately preceding calendar month. A verified statement of admission fees or charges in a form prescribed by the Comptroller shall accompany each remittance. Acceptance by the City of any amount tendered in payment of the tax shall be without prejudice to any claim, demand or right on account of any deficiency.
B. Every person required to collect and remit the tax imposed by Section 4-156-020 of this article, or pay the tax directly to the department of finance, shall keep accurate books and records of its business or activity, including original source documents and books of entry denoting the transaction that gave rise, or may have given rise, to the tax liability or any exemption that may be claimed. All such books, records and accounts shall be available for inspection by the department of finance at all reasonable times during business hours of the day.
C. Every owner, manager, operator, or reseller who is required to collect the tax imposed by Section 4-156-020 of this article shall be considered a tax collector for the city. All amusement tax collected shall be held by such tax collector as trustee for and on behalf of the city. The failure of the tax collector to collect the tax shall not excuse or release the patron from the obligation to pay the tax.
D. Notwithstanding any other provision of this Code, in order to permit sound fiscal planning and budgeting by the city, no person shall be entitled to a refund of, or credit for, either tax imposed by this article unless the person files a claim for refund or credit within one year after the date on which the tax was paid or remitted to the department of finance. This provision shall apply to any claim for credit or refund for which the comptroller has not issued a final determination as of the effective date of this subsection 4-156-030(D).
E. [Reserved]
F. [Reserved]
G. 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 of finance 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. 12-9-92, p. 25465; Amend Coun. J. 12-15-92, p. 27387; Amend Coun. J. 11-15-95, p. 11995; Amend Coun. J. 11-12-98, p. 81835; Amend Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 12-12-01, p. 75777, § 2.15; Amend Coun. J. 5-24-06, p. 76269, § 1; Amend Coun. J. 11-13-07, p. 15814, § 1; Amend Coun. J. 11-19-08, p. 48243, Art. I, § 4; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 4; Amend Coun. J. 11-19-14, p. 98063, § 4; Amend Coun. J. 11-16-16, p. 38042, Art. III, § 4)
Notes
| 3-4-186 | The hyper-linked material is not part of the Chicago Building Code infobase and therefore is not included herein. The material is included in other provisions of the Chicago Municipal Code. The complete Chicago Municipal Code is available for purchase from American Legal Publishing in both print and Folio® versions. Please click here for the appropriate American Legal order form in printable Adobe® PDF format. For additional information, you may visit American Legal's website by clicking here. |
| 3-4-189 | The hyper-linked material is not part of the Chicago Building Code infobase and therefore is not included herein. The material is included in other provisions of the Chicago Municipal Code. The complete Chicago Municipal Code is available for purchase from American Legal Publishing in both print and Folio® versions. Please click here for the appropriate American Legal order form in printable Adobe® PDF format. For additional information, you may visit American Legal's website by clicking here. |
| 3-4-187 | The hyper-linked material is not part of the Chicago Building Code infobase and therefore is not included herein. The material is included in other provisions of the Chicago Municipal Code. The complete Chicago Municipal Code is available for purchase from American Legal Publishing in both print and Folio® versions. Please click here for the appropriate American Legal order form in printable Adobe® PDF format. For additional information, you may visit American Legal's website by clicking here. |
| 3-4-188 | The hyper-linked material is not part of the Chicago Building Code infobase and therefore is not included herein. The material is included in other provisions of the Chicago Municipal Code. The complete Chicago Municipal Code is available for purchase from American Legal Publishing in both print and Folio® versions. Please click here for the appropriate American Legal order form in printable Adobe® PDF format. For additional information, you may visit American Legal's website by clicking here. |
| 3-4-186 | The hyper-linked material is not part of the Chicago Building Code infobase and therefore is not included herein. The material is included in other provisions of the Chicago Municipal Code. The complete Chicago Municipal Code is available for purchase from American Legal Publishing in both print and Folio® versions. Please click here for the appropriate American Legal order form in printable Adobe® PDF format. For additional information, you may visit American Legal's website by clicking here. |
| 3-4-187 | The hyper-linked material is not part of the Chicago Building Code infobase and therefore is not included herein. The material is included in other provisions of the Chicago Municipal Code. The complete Chicago Municipal Code is available for purchase from American Legal Publishing in both print and Folio® versions. Please click here for the appropriate American Legal order form in printable Adobe® PDF format. For additional information, you may visit American Legal's website by clicking here. |
| 3-4-189 | The hyper-linked material is not part of the Chicago Building Code infobase and therefore is not included herein. The material is included in other provisions of the Chicago Municipal Code. The complete Chicago Municipal Code is available for purchase from American Legal Publishing in both print and Folio® versions. Please click here for the appropriate American Legal order form in printable Adobe® PDF format. For additional information, you may visit American Legal's website by clicking here. |
A. In addition to the tax imposed by Section 4-156-020, a tax is imposed upon all persons engaged in the business of operating tour boats in the City. The rate of this tax shall be nine percent of the charges paid to the tour boat operator for amusements provided by the tour boat operator in the City. For the purposes of this Section 4-156-032, the term “tour boat” shall mean any vessel or other water craft on which amusements take place, as the term “amusement” is defined in Section 4-156-010. Charges that are excluded, or that are fully or partially exempt, from the tax imposed by Section 4-156-020 shall also be excluded, or fully or partially exempt, from the tax imposed by this Section 4-156-032.
B. A tour boat operator that has paid or remitted the tax imposed by Section 4-156-020 in connection with the same transactions that are subject to subsection A of this section shall be entitled to a credit for such tax paid or remitted against the amount of tax owed under subsection A of this section. The tour boat operator shall have the burden of proving its entitlement to this credit with books, records and other documentary evidence.
C. Tour boat operators shall file returns and pay the tax as follows: (1) all tax returns shall be filed with the Department of Finance 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 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) 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.
D. The tax imposed by this section shall not apply to any person, activity or privilege that under the Constitution or statutes of the United States, or the constitution or statutes of the State of Illinois, may not be made the subject of taxation by the City.
(Added Coun. J. 11-16-16, p. 38042, Art. III, § 4; Amend Coun. J. 6-28-17, p. 50443, § 1)
Notes
| 3-4-186 | The hyper-linked material is not part of the Chicago Building Code infobase and therefore is not included herein. The material is included in other provisions of the Chicago Municipal Code. The complete Chicago Municipal Code is available for purchase from American Legal Publishing in both print and Folio® versions. Please click here for the appropriate American Legal order form in printable Adobe® PDF format. For additional information, you may visit American Legal's website by clicking here. |
| 3-4-187 | The hyper-linked material is not part of the Chicago Building Code infobase and therefore is not included herein. The material is included in other provisions of the Chicago Municipal Code. The complete Chicago Municipal Code is available for purchase from American Legal Publishing in both print and Folio® versions. Please click here for the appropriate American Legal order form in printable Adobe® PDF format. For additional information, you may visit American Legal's website by clicking here. |
| 3-4-188 | The hyper-linked material is not part of the Chicago Building Code infobase and therefore is not included herein. The material is included in other provisions of the Chicago Municipal Code. The complete Chicago Municipal Code is available for purchase from American Legal Publishing in both print and Folio® versions. Please click here for the appropriate American Legal order form in printable Adobe® PDF format. For additional information, you may visit American Legal's website by clicking here. |
| 3-4-186 | The hyper-linked material is not part of the Chicago Building Code infobase and therefore is not included herein. The material is included in other provisions of the Chicago Municipal Code. The complete Chicago Municipal Code is available for purchase from American Legal Publishing in both print and Folio® versions. Please click here for the appropriate American Legal order form in printable Adobe® PDF format. For additional information, you may visit American Legal's website by clicking here. |
| 3-4-187 | The hyper-linked material is not part of the Chicago Building Code infobase and therefore is not included herein. The material is included in other provisions of the Chicago Municipal Code. The complete Chicago Municipal Code is available for purchase from American Legal Publishing in both print and Folio® versions. Please click here for the appropriate American Legal order form in printable Adobe® PDF format. For additional information, you may visit American Legal's website by clicking here. |
| 3-4-189 | The hyper-linked material is not part of the Chicago Building Code infobase and therefore is not included herein. The material is included in other provisions of the Chicago Municipal Code. The complete Chicago Municipal Code is available for purchase from American Legal Publishing in both print and Folio® versions. Please click here for the appropriate American Legal order form in printable Adobe® PDF format. For additional information, you may visit American Legal's website by clicking here. |
The comptroller is authorized to adopt, promulgate and enforce rules and regulations pertaining to the interpretation, administration and enforcement of this article, including but not limited to the meaning and scope of the exemptions contained in Section 4-156-020.
(Amend Coun. J. 11-12-98, p. 81835; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 4)
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 this Code, as amended, shall apply and supplement this chapter.
(Added Coun. J. 12-9-92, p. 25465; Amend Coun. J. 11-12-98, p. 81835)
Notes
| 3-4 | The hyper-linked material is not part of the Chicago Building Code infobase and therefore is not included herein. The material is included in other provisions of the Chicago Municipal Code. The complete Chicago Municipal Code is available for purchase from American Legal Publishing in both print and Folio® versions. Please click here for the appropriate American Legal order form in printable Adobe® PDF format. For additional information, you may visit American Legal's website by clicking here. |
Whenever used in Sections 4-156-040 through 4-156-120 of this Code, the word “Act” shall mean the Raffles and Poker Runs Act, codified at 230 ILCS 15/0.01, et seq. Whenever used in said section of this Code, the words “raffle”, “religious”, “charitable”, “labor”, “fraternal”, “educational” and “veterans” shall have the respective meanings ascribed to each of these terms in Section 1 or 2 of the Act.
(Added Coun. J. 12-9-92, p. 25465; Amend Coun. J. 11-21-17, p. 61913, § 5)
The city clerk shall have the authority to issue licenses for raffles, as defined in the Act, subject to the limitations stated in Section 4-156-020 of this article.
(Added Coun. J. 12-9-92, p. 25465)
Licenses for raffles shall be issued only to bona fide religious, charitable, labor, fraternal, educational or veterans' organizations which are located within the corporate limits of the City of Chicago and which operate without profit to their members, and which have been in existence continuously for a period of five years immediately before applying for such license and have had during said period a bona fide membership engaged in carrying out their objects. Application shall be made in writing, no fewer than ten days before the intended sale of raffle chances, on forms provided by the city clerk's office. Each application shall contain the name and address of the applicant, the area in which the raffle chances will be sold or issued, the time and manner and location of determining the winning chances, and such other information as the city clerk's office may require. Each application must contain a sworn statement attesting to the not-for-profit character of the applicant, signed by its presiding officer and secretary.
(Added Coun. J. 12-9-92, p. 25465)
Each raffle must be conducted in accordance with Sections 4, 5 and 6, inclusive, of the Act. The fee for such license shall be as set forth in Section 4-5-010 . The license shall be valid for the duration of one year.
(Added Coun. J. 12-9-92, p. 25465; Amend Coun. J. 11-15-06, p. 92532, § 1; Amend Coun. J. 1-13-10, p. 83191, § 1)
Notes
| 4-5-010 | The hyper-linked material is not part of the Chicago Building Code infobase and therefore is not included herein. The material is included in other provisions of the Chicago Municipal Code. The complete Chicago Municipal Code is available for purchase from American Legal Publishing in both print and Folio® versions. Please click here for the appropriate American Legal order form in printable Adobe® PDF format. For additional information, you may visit American Legal's website by clicking here. |
Each raffle ticket, chance or other raffle token shall state on its face the name and address of the licensee, the date or dates of the drawing, and the prize or prizes to be awarded; provided, however, that this requirement shall not apply to any raffle in which prizes in aggregate value under $50.00 are awarded. No such ticket, chance or token shall be sold or issued more than 364 days before the determination of the winning chance or chances.
(Added Coun. J. 12-9-92, p. 25465)
The maximum cash prize awarded in any raffle shall be $2,000,000.00; the maximum retail value of a non-cash prize awarded in any raffle shall be $100,000.00. The aggregate value of all prizes awarded in any raffle shall not exceed $4,000,000.00. The maximum fee for any chance shall be $500.00; all such fees shall be paid in currency, or by check or credit card.
(Added Coun. J. 12-9-92, p. 25465; Amend Coun. J. 9-27-07, p. 9559, § 1; Amend Coun. J. 3-28-18, p. 72119, § 1; Amend Coun. J. 6-27-18, p. 79201, § 1)
The commissioner of business affairs and consumer protection or his designated agent, shall publish rules and regulations not inconsistent with this chapter or the Act governing the conduct of raffles licensed hereunder.
(Added Coun. J. 12-9-92, p. 25465; Amend Coun. J. 12-8-04, p. 38063, § 1; Amend Coun. J. 5-9-07, p. 105047, § 9; Amend Coun. J. 11-19-08, p. 47220, Art. V, § 5)
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