3-46-030  Tax imposed.
   A.   Pursuant to the authority granted by Section 11-42-6 of the Illinois Municipal Code, as amended, 65 ILCS § 5/11-42-6, a tax is imposed on all persons engaged in the occupation of providing ground transportation vehicles for use in the city. The incidence of the tax and the obligation to pay the tax are on the license holder or on any person who is required to be, but is not, a license holder.
   B.   (1)   The rate of the tax shall be in accordance with the following schedule:
         (a)   For ground transportation vehicles that are taxicabs,
            (i)   which are licensed or are required to be licensed pursuant to Chapter 9-112 of this Code, $98.00 for each taxicab for each calendar month during which the taxicab is used in the city to provide ground transportation; provided, however, that no tax shall be due for any calendar month during which such a taxicab is out of operation for the entire month and the license for such taxicab is surrendered for the entire month. The $98.00 tax shall not be subject to proration for portions of a calendar month;
            (ii)   which are not required to be licensed pursuant to Chapter 9-112 of this Code, $3.50 for each taxicab for each day the taxicab is used in the city to provide ground transportation but in no event more than $98.00 per calendar month.
         (b)   Except as otherwise provided in subsection (b-1), for ground transportation vehicles, other than taxicabs and pedicabs, with a seating capacity of ten or fewer passengers, $3.50 for each vehicle for each day the vehicle is used in the city to provide ground transportation.
         (b-1)   For ground transportation vehicles used in the city to provide transportation network service by transportation network drivers:
            (i)   for every single ride during 2020 and after:
               (A)   $1.13 per vehicle per ride accepted;
               (B)   an additional $1.75 per vehicle per ride accepted for every such ride that includes a pickup or drop-off, or both, between 6:00 a.m. and 10:00 p.m. on weekdays in the Downtown Zone; and
               (C)   an additional $5.00 per vehicle per ride accepted for every such ride that includes a pickup or drop-off, or both, at O’Hare International Airport, Midway International Airport, Navy Pier, or McCormick Place; and
            (ii)   for every shared ride during 2020 and after:
               (A)   $0.53 per vehicle per ride accepted;
               (B)   an additional $0.60 per vehicle per ride accepted for every such ride that includes a pickup or drop-off, or both, between 6:00 a.m. and 10:00 p.m. on weekdays in the Downtown Zone; and
               (C)   an additional $5.00 per vehicle per ride accepted for every such ride that includes a pickup or drop-off, or both, at O’Hare International Airport, Midway International Airport, Navy Pier, or McCormick Place; and
            (iii)   for every wheelchair-accessible ride during 2020 and after: $0.53 per vehicle per ride accepted.
         (c)   For ground transportation vehicles with a seating capacity of 11 to 24 passengers, $6.00 for each vehicle for each day the vehicle is used in the city to provide ground transportation.
         (d)   For ground transportation vehicles with a seating capacity of more than 24 passengers, $9.00 for each vehicle for each day the vehicle is used in the city to provide ground transportation.
         (e)   For pedicabs, $1.00 for each pedicab for each day the pedicab is used in the city to provide ground transportation.
      (2)   For purposes of this subsection (B), it shall be presumed (a) that a taxicab is used in the city during any calendar month in which the taxicab is licensed or required to be licensed pursuant to Chapter 9-112 of this Code, and (b) that the seating capacity of a ground transportation vehicle is the seating capacity designated by the vehicle's manufacturer.
   C.   (1)   To prevent multiple taxation, any person who is licensed, or who is required to be licensed, to operate a ground transportation vehicle used in another municipality may claim a credit against the tax imposed by this chapter equal to any similar occupation tax imposed on the person by the other municipality with respect to such ground transportation vehicle, but only to the extent of the amount of tax properly due and actually paid to the other municipality. The credit may not exceed the amount of the tax imposed by this chapter that otherwise would be due.
      (2)   This subsection 3-46-030(C) shall not apply in the case of any person who is licensed, or who is required to be licensed, under Chapter 9-108, 9-112, 9-114 or 9-115 of this Code.
   D.   Nothing in this chapter shall be construed to impose the tax on any person or activity which, under the constitutions of the United States or the State of Illinois, may not be taxed by the city.
(Added Coun. J. 12-15-92, p. 27387; Amend Coun. J. 3-26-96, p. 18807; Amend Coun. J. 7-30-97, p. 48760; Amend Coun. J. 11-19-03, p. 14216, § 2.2; Amend Coun. J. 4-30-14, p. 80633, § 3; Amend Coun. J. 5-28-14, p. 82771, § 3; Amend Coun. J. 10-28-15, p. 12062, Art. XI, § 2; Amend Coun. J. 6-22-16, p. 27771, § 1; Amend Coun. J. 11-21-17, p. 61858, Art. II, § 4; Amend Coun. J. 11-26-19, p. 11514, Art. VIII, § 1; Amend Coun. J. 11-24-20, p. 24619, Art. I, § 2)