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.

4-156-033 Reserved.

Editor's note – Coun. J. 11-19-14, p. 98063, § 4, repealed § 4-156-033, which pertained to additional tax imposed on sellers of tickets.

4-156-034 Rules and regulations.

   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)

4-156-035 Application of Uniform Revenue Procedures Ordinance.

   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.

4-156-040 Raffles – Terms defined.

   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)

4-156-050 Raffles – Licenses – Issuance by city clerk.

   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)

4-156-060 Raffles – Licenses – Requirements.

   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)

4-156-070 Raffles – Separate licenses – Fee – Term.

   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.