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A. When any of the following words or terms are used in this chapter, they shall have the meaning or construction ascribed to them in this section:
(1) “City” means the City of Chicago, Illinois.
(2) “City department” means the department of finance of the city.
(4) “Illinois Use Tax Act” means the Use Tax Act, effective July 14, 1995, as amended, 35 ILCS 105/1, et seq.
(5) “Retailer” means every person defined as a retailer by the Illinois Use Tax Act, as amended, that is engaged in the business of making sales at retail of titled personal property.
(6) “Retailer subject to city tax enforcement” means a retailer that:
(a) Has or maintains within the city, directly or by a subsidiary, an office, distribution house, sales house, warehouse or other place of business or any agent or other representative operating within the city under the authority of the retailer or its subsidiary, irrespective of whether the place of business or agent or other representative is located in the city permanently or temporarily, or whether the retailer or subsidiary is licensed to do business in the city; or
(b) Engages in soliciting orders within the city from persons by means of catalogues, advertising or other types of solicitation, whether such orders are received or accepted within or without the city; or
(c) Is owned or controlled by a person that owns or controls other retailers that are engaged in the same or a similar business in the city; or
(d) Owns or possesses real or personal property located or used in the city.
(7) “Titled personal property” means tangible personal property, as set forth in the Illinois Use Tax Act, as amended, which is titled or registered with an agency of the State of Illinois at a location within the corporate limits of the city.
(8) “Use” means the exercise by any person of any right to, or power over, titled 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.
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. 11-10-94, p. 59125; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)