3-27-020  Definitions.
   A.   When any of the following words or terms are used in this chapter, they shall have the meanings ascribed to them in this section:
      (1)   “City” means City of Chicago, Illinois.
      (2)   “Comptroller” means the comptroller of the city.
      (3)   “Department” means the department of finance of the city.
      (4)   “Illinois Use Tax Act” means the Use Tax Act, codified as 35 ILCS 105/1, et seq., as amended.
      (5)   “Nontitled tangible personal property” means tangible personal property, as set forth in the Illinois Use Tax Act, as amended, other than tangible personal property registered or titled with an agency of the State of Illinois.
      (6)   “Taxable year” means (a) for natural individuals, the calendar year, and (b) for persons other than natural individuals, the 12-month period commencing July 1 and ending the following June 30.
      (7)   “Use” means the exercise by any person of any right to, or power over, tangible personal property incident to the ownership of that property, but does not include:
         (a)   The sale of property in any form as tangible personal property in the regular course of business to the extent that the property is not first subjected to a use for which it was purchased; or
         (b)   The use of property by its owner for demonstration purposes; or
         (c)   The interim use of tangible personal property by a retailer before the retailer sells the property; or
         (d)   The physical incorporation of tangible personal property, to the extent not first subjected to a use for which it was purchased, as an ingredient or constituent into other tangible personal property which is sold in the regular course of business or which the person incorporating such ingredient or constituent therein has undertaken at the time of such purchase to cause to be transported to destinations outside the city.
   B.   All words or terms used in this chapter that are not defined in subsection A. of this section or in the uniform revenue procedures ordinance, Chapter 3-4 of this Code, as amended, shall have, to the extent applicable and where the context admits, the meaning set forth in the Illinois Use Tax Act, as amended.
(Added Coun. J. 11-22-91, p. 9180; Amend Coun. J. 12-12-01, p. 75777, § 2.4; Amend Coun. J. 12-4-02, p. 99931, § 2.3; Amend Coun. J. 3-31-04, p. 20916, § 4.17; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 11-8-12, p. 38872, § 35)