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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
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
CHICAGO ZONING ORDINANCE AND LAND USE ORDINANCE
TITLE 16 LAND USE
TITLE 17 CHICAGO ZONING ORDINANCE
3-40-220 Overpayment of tax – Credit.
   A.   If it shall appear that any amount of tax has been paid which was not due under the provisions of this ordinance, whether as a result of mistake of fact or error of law, such amount shall be credited against any tax due or to become due from the taxpayer under this ordinance; provided that a claim for such credit shall be filed with the comptroller within one year after the erroneous payment has been made.
   B.   If a taxpayer under this chapter is unable to use a credit authorized by this section solely because the tax imposed by this chapter has been replaced by the tax imposed under Chapter 3-53, then the taxpayer may apply such credit against any tax due under Chapter 3-53.
(Prior code § 132-22; Amend Coun. J. 11-14-91, p. 7458; Amend Coun. J. 6-10-98, p. 71741; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

Disclaimer: This Code of Ordinances and/or any other documents that appear on this site may not reflect the most current legislation adopted by the Municipality. American Legal Publishing provides these documents for informational purposes only. These documents should not be relied upon as the definitive authority for local legislation. Additionally, the formatting and pagination of the posted documents varies from the formatting and pagination of the official copy. The official printed copy of a Code of Ordinances should be consulted prior to any action being taken. For further information regarding the official version of any of this Code of Ordinances or other documents posted on this site, please contact the Municipality directly or contact American Legal Publishing toll-free at 800-445-5588.

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