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The tax imposed by this chapter shall not apply to the mooring or docking of any watercraft owned by a governmental body or to any person, activity or privilege that under the Constitution of the United States or the constitution of the State of Illinois may not be made the subject of taxation by the city.
(Added Coun. J. 11-10-94, p. 59125; Amend Coun. J. 12-4-02, p. 99931, § 2.2)