4-156-032 Additional tax imposed on tour boat operators.

   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.