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BUILDING CODE AND RELATED EXCERPTS OF THE MUNICIPAL CODE OF CHICAGO
DIVISION 1 - ADMINISTRATION
DIVISION 2 - DEFINITIONS
DIVISION 3 - USE AND OCCUPANCY CLASSIFICATIONS
DIVISION 4 - SPECIAL DETAILED REQUIREMENTS BASED ON USE AND OCCUPANCY
DIVISION 5 - GENERAL BUILDING HEIGHTS AND AREAS
DIVISION 6 - TYPES OF CONSTRUCTION
DIVISION 7 - FIRE-RESISTANCE-RATED CONSTRUCTION
DIVISION 8 - INTERIOR FINISHES (NA)
DIVISION 9 - FIRE PROTECTION SYSTEMS
DIVISION 10 - MEANS OF EGRESS
DIVISION 11 - ACCESSIBILITY
DIVISION 12 - INTERIOR ENVIRONMENT
DIVISION 13 - ENERGY EFFICIENCY AND ENVIRONMENTAL PROTECTION
DIVISION 14 - EXTERIOR WALLS (NA)
DIVISION 15 - ROOF ASSEMBLIES AND ROOFTOP STRUCTURES (NA)
DIVISION 16 - STRUCTURAL DESIGN
DIVISION 17 - STRUCTURAL TESTS AND SPECIAL INSPECTIONS
DIVISION 18 - SOILS AND FOUNDATIONS
DIVISION 19 - CONCRETE
DIVISION 20 - ALUMINUM (NA)
DIVISION 21 - MASONRY
DIVISION 22 - STEEL
DIVISION 23 - WOOD
DIVISION 24 - GLASS AND GLAZING (NA)
DIVISION 25 - GYPSUM BOARD AND PLASTER (NA)
DIVISION 26 - PLASTIC (NA)
DIVISION 27 - ELECTRICAL
DIVISION 28 - MECHANICAL SYSTEMS
DIVISION 29 - PLUMBING SYSTEMS
DIVISION 30 - ELEVATORS AND CONVEYING SYSTEMS
DIVISION 31 - SPECIAL CONSTRUCTION (NA)
DIVISION 32 - ENCROACHMENTS INTO THE PUBLIC RIGHT-OF-WAY
DIVISION 33 - SAFEGUARDS DURING CONSTRUCTION
DIVISION 34 - EXISTING STRUCTURES
DIVISION 35 - REFERENCED STANDARDS

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Subdivision 411 – Special Amusement Buildings
CHAPTER 4-156
AMUSEMENTS
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.)
4-156-010  Definitions.
   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.
4-156-020  Tax imposed.
   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
      (3)   the privilege of hiring a horse-drawn carriage licensed under chapter 9-108 of this Code or a pedicab licensed under chapter 9-110 of this code, 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.
4-156-030  Collection, payment and accounting.
   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.
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