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Municipal Code of Chicago
MUNICIPAL CODE OF CHICAGO
TITLE 1 GENERAL PROVISIONS
TITLE 2 CITY GOVERNMENT AND ADMINISTRATION
TITLE 3 REVENUE AND FINANCE
CHAPTER 3-4 UNIFORM REVENUE PROCEDURES
CHAPTER 3-8 POLICEMEN'S AND FIREMEN'S DEATH BENEFIT FUND
CHAPTER 3-12 SEWER REVENUE FUND
CHAPTER 3-16 CHICAGO BOAT MOORING TAX
CHAPTER 3-20 RESERVED *
CHAPTER 3-24 CHICAGO HOTEL ACCOMMODATIONS TAX
CHAPTER 3-27 CHICAGO USE TAX FOR NONTITLED PERSONAL PROPERTY
CHAPTER 3-28 CHICAGO USE TAX FOR TITLED PERSONAL PROPERTY
CHAPTER 3-29 CHICAGO USE TAX FOR NONRETAIL TRANSFERS OF MOTOR VEHICLES
CHAPTER 3-30 CHICAGO RESTAURANT AND OTHER PLACES FOR EATING TAX ORDINANCE
CHAPTER 3-32 CHICAGO PERSONAL PROPERTY LEASE TRANSACTION TAX
CHAPTER 3-33 CHICAGO REAL PROPERTY TRANSFER TAX
CHAPTER 3-40 OCCUPATION TAXES
CHAPTER 3-41 CHICAGO GAS USE TAX
CHAPTER 3-42 CIGARETTE TAX
CHAPTER 3-43 CHICAGO BOTTLED WATER TAX*
CHAPTER 3-44 LIQUOR TAX
CHAPTER 3-45 CHICAGO SOFT DRINK TAXES
CHAPTER 3-46 CHICAGO GROUND TRANSPORTATION TAX
CHAPTER 3-47 CHICAGO LIQUID NICOTINE PRODUCT TAX
CHAPTER 3-48 MOTOR VEHICLE LESSOR TAX
CHAPTER 3-49 CHICAGO OTHER TOBACCO PRODUCTS TAX
CHAPTER 3-50 CHICAGO CHECKOUT BAG TAX
CHAPTER 3-51 CANNABIS TAX
CHAPTER 3-52 VEHICLE FUEL TAX
CHAPTER 3-53 ELECTRICITY USE TAX
CHAPTER 3-54 CHICAGO ELECTRICITY INFRASTRUCTURE MAINTENANCE FEE ORDINANCE
CHAPTER 3-55 CHICAGO FEE ON NEW TIRES ORDINANCE
CHAPTER 3-56 WHEEL TAX LICENSES
CHAPTER 3-60 MUNICIPAL AUTOMOBILE RENTING USE TAX
CHAPTER 3-64 EMERGENCY TELEPHONE SYSTEM
CHAPTER 3-70 RESERVED*
CHAPTER 3-73 CHICAGO SIMPLIFIED TELECOMMUNICATIONS TAX
CHAPTER 3-75 RESERVED*
CHAPTER 3-80 CHICAGO WATER AND SEWER TAX
CHAPTER 3-92 CHICAGO PROPERTY TAX LIMITATION
CHAPTER 3-94 FALLEN HEROES PROPERTY TAX ABATEMENT
TITLE 4 BUSINESSES, OCCUPATIONS AND CONSUMER PROTECTION
TITLE 5 HOUSING AND ECONOMIC DEVELOPMENT
TITLE 6 HUMAN RIGHTS*
TITLE 7 HEALTH AND SAFETY
TITLE 8 OFFENSES AFFECTING PUBLIC PEACE, MORALS AND WELFARE
TITLE 9 VEHICLES, TRAFFIC AND RAIL TRANSPORTATION
TITLE 10 STREETS, PUBLIC WAYS, PARKS, AIRPORTS AND HARBORS
TITLE 11 UTILITIES AND ENVIRONMENTAL PROTECTION
TITLE 12 RESERVED
TITLE 13 BUILDINGS AND CONSTRUCTION
TITLE 14 RESERVED*
TITLE 14A ADMINISTRATIVE PROVISIONS OF THE CHICAGO CONSTRUCTION CODES*
TITLE 14B BUILDING CODE*
TITLE 14C CONVEYANCE DEVICE CODE*
TITLE 14E ELECTRICAL CODE*
TITLE 14F FIRE PREVENTION CODE*
TITLE 14G FUEL GAS CODE*
TITLE 14M MECHANICAL CODE*
TITLE 14N 2022 ENERGY TRANSFORMATION CODE*
TITLE 14P PLUMBING CODE*
TITLE 14R BUILDING REHABILITATION CODE*
TITLE 14X MINIMUM REQUIREMENTS FOR EXISTING BUILDINGS*
TITLE 15 FIRE PREVENTION
TITLE 16 LAND USE
TITLE 17 CHICAGO ZONING ORDINANCE
TITLE 18 BUILDING INFRASTRUCTURE
APPENDIX TO THE MUNICIPAL CODE OF CHICAGO (RESERVED)*
TABLES
Chicago Zoning Ordinance and Land Use Ordinance
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3-4-030 Publication of rules and regulations.
   Any rule or regulation promulgated under this chapter or under any tax ordinance shall be published in one or more newspapers of general circulation in the city no fewer than 10 days and no more than 30 days prior to its effective date.
(Added Coun. J. 11-14-91, p. 7458)
3-4-040 Notice.
   A.   Unless otherwise provided, whenever the department or the comptroller is required to give notice under this chapter, or under any tax ordinance, notice may be given by: (1) first class, express or priority mail, registered or certified mail (with or without return receipt requested), or overnight carrier any of which shall be addressed to the person concerned at the person's last known address or, if the person is not a natural individual, addressed to the person concerned at the address identified as the address of the person's registered agent, officer, partner or other agent or (2) personal service on the person, or if the person is not a natural individual, on the person's registered agent, officer, partner or other agent.
   B.   Unless otherwise provided, whenever notice is required to be given, it shall be given not less than seven calendar days prior to the day fixed for any hearing or the doing of any act by comptroller, the department, or any agent or employee of the department.
   C.   Any person who is entitled to notice under this chapter, or under any tax ordinance, who, after due diligence, cannot be located by the department shall be deemed to appoint the city clerk as his or her agent for the service of notice or process in any matter arising under this chapter or under any tax ordinance. Notice or process shall be served by the department on the city clerk by leaving at the office of the city clerk, at least 15 days prior to the event specified in the notice, a true and certified copy thereof, and by sending to the person by registered or certified mail, postage prepaid, a like and true certified copy, with an endorsement thereon of service on the city clerk, addressed to the person's last known address. Service of notice or process in this manner shall have the same force and validity as if served on the person personally.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 7-10-96, p. 24982; Amend Coun. J. 4-29-98, p. 66564; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
3-4-050 Postmark rule.
   Unless otherwise provided, any notice, payment, remittance or other filing required to be made with the department under this ordinance, or under any tax ordinance, shall be considered late unless it is either: (1) physically received by the department on or before the due date, or (2) received in an envelope or wrapper displaying a valid, readable United States mail postmark dated on or before the due date, properly addressed to the department, with adequate postage prepaid.
(Added Coun. J. 11-14-91, p. 7458)
3-4-060 Reserved.
Editor's note – Coun. J. 5-24-06, p. 76266, § 1, repealed § 3-4-060, which pertained to alternative methods of transmitting payment.
3-4-070 Counting Saturdays, Sundays and holidays.
   The time within which any act provided by this chapter, or any tax ordinance, is to be done shall be computed by excluding the first day and including the last, unless the last day is a Saturday, Sunday or holiday as fixed in any ordinance now or hereafter in force in the city. In such cases, the Saturday, Sunday or holiday shall be excluded. If the next day succeeding a Saturday, Sunday or holiday is also a Saturday, Sunday or holiday, then the next succeeding day similarly shall be excluded.
(Added Coun. J. 11-14-91, p. 7458)
3-4-080 Confidentiality.
   A.   (1)   All information that the department or the department of administrative hearings receives from returns or reports from any investigation, or from any hearing conducted under this chapter, or under any tax ordinance, shall be confidential and shall be used for official purposes only.
      (2)   Any person who divulges confidential information in any manner and for any purpose, except in accordance with a proper judicial order, or as otherwise provided by law, shall be subject to a term of incarceration not to exceed six months or a fine not to exceed $500.00 or both.
   B.   Nothing in this chapter shall prevent the comptroller from publishing or making available to the public the names and addresses of persons filing returns or reports under this chapter, or under any tax ordinance, or from publishing or making available reasonable statistics concerning the operation of a tax by grouping the contents of returns so that the information in any individual return is not disclosed.
   C.   Nothing in this chapter shall prevent the comptroller from furnishing to the United States government, to the government of any state or to any federal or state officer or agency, for exclusively official purposes, information received by the department in administering this chapter or any tax ordinance; provided, however, that the other government or governmental officer or agency agrees to furnish tax information requested by the department.
   D.   (1)   Furnishing information to a seller or purchaser under Section 3-4-140 of this chapter is an official purpose within the meaning of this section:
      (2)   Furnishing returns, reports or information to the city's auditor, or his or her authorized agent, or to the city council finance committee, as provided by Section 3-4-350 of this chapter, are official purposes within the meaning of this section.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 7-10-96, p. 24982; Amend Coun. J. 11-12-97, p. 56813; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
3-4-090 Application of payment.
   A.   For all periods before December 31, 1999, any payment or remittance received for a tax period will be applied first to penalties for the period, then to interest due for the period, and then to the tax due for the period.
   B.   For all periods after December 31, 1999, any payment or remittance received for a tax period will be applied first to the interest due for the period, then to the tax due for the period and then to the penalties for the period.
(Added Coun. J. 11-14-91, p. 7458; Amend Coun. J. 5-12-99, p. 106; Amend Coun. J. 3-31-04, p. 20916, § 3.4)
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