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When any of the following words or terms are used in this chapter, they shall have the meaning set forth below:
A. "Department of business affairs and consumer protection" means the department of business affairs and consumer protection of the City of Chicago.
B. "Department" means the department of finance of the City of Chicago.
C. [Reserved]
D. "Ground transportation vehicle" means any for-hire vehicle used to provide transportation for a charge or other consideration to passengers, regardless of whether the consideration is paid by the passengers or by any other person. This term includes, but is not limited to, water taxis, as defined in Section 4-250-010 of this Code, low-speed electric public passenger vehicles, as defined in Section 9-114-010, pedicabs, taxicabs and all automobiles, limousines, buses and other vehicles used to provide transportation to passengers for a charge, whether or not licensed by the City or registered or titled with the State of Illinois. For purposes of this chapter, the phrase "for-hire vehicle used to provide transportation for a charge or other consideration" shall include a transportation network vehicle, and the term "charge or other consideration" shall include a suggested donation transferred in connection with the receipt of transportation network services.
The term "ground transportation vehicle" does not include vehicles operated by a government transportation agency or on behalf of a government transportation agency pursuant to a contract or a grant, vehicles devoted exclusively to funeral use, or vehicles used as ambulances.
E. “License holder” means any person holding a license issued by the City under Chapter 9-110, 9-112, or 9-114 of this Code, as amended, or any person who has registered or titled a vehicle with any state or the District of Columbia if the vehicle is used to provide ground transportation to passengers. For purposes of this chapter, the phrase “person who has registered or titled a vehicle with any state or the District of Columbia if the vehicle is used to provide ground transportation to passengers” shall include a transportation network vehicle owner.
E.1 "Navy Pier" has the meaning ascribed to the term in 70 ILCS 210/2, located in the area bounded by the north side of (and including) Grand Avenue on the north, the shoreline of Lake Michigan on the east, the south side of (and including) Illinois Street on the south, and the east side of (and not including) Streeter Drive on the west.
E.2 "McCormick Place" means the complex under the jurisdiction of the Metropolitan Pier, and Exposition Authority.
E.3 "Ride accepted" means any ride where a passenger is either picked up or dropped off in the city, or both.
F. "Vehicle" means any vehicle that is self-propelled or horse-drawn and not operated on rails, but does not include motorized wheelchairs. For the purpose of this chapter, the term "vehicle" shall also include pedicabs.
G. "Taxicab" means any ground transportation vehicle in which the lawful charge or fare is recorded and displayed by a taximeter or other fare-recording device.
H. "Use in the city" means use of any ground transportation vehicle where passengers are either picked up or dropped off in the city, or both.
I. "Transportation network driver", "transportation network licensee", "transportation network provider", "transportation network service", "transportation network vehicle", and "wheelchair-accessible transportation network vehicle" have the meanings ascribed to these terms in Section 9-115-010 of this Code.
J. "Transportation network vehicle owner" means any person who has registered or titled a vehicle with any state or the District of Columbia if the vehicle is used to provide transportation network service.
K. "Downtown Zone" means the entire portion of the City, excluding Navy Pier, bounded as follows: beginning at the intersection of the shoreline of Lake Michigan and North Boulevard extended to the shoreline of Lake Michigan; thence west on and including the north side of North Boulevard extended to the shoreline of Lake Michigan to North Avenue; thence west on and including the north side of North Avenue to the North Branch of the Chicago River; thence southeasterly along the North Branch Canal of the Chicago River to the North Branch of the Chicago River; thence southeasterly along the North Branch of the Chicago River to Grand Avenue; thence west on and including the north side of Grand Avenue to Ashland Avenue; thence south on and including the west side of Ashland Avenue to Van Buren Street; thence east on and including the south side of Van Buren Street to Desplaines Street; thence south on and including the west side of Desplaines Street to Roosevelt Road; thence east on and including the south side of Roosevelt Road extended to the shoreline of Lake Michigan; thence north along the shoreline of Lake Michigan to the place of the beginning. The term "Downtown Zone" does not include Navy Pier.
L. "Single ride" means any ride provided to a transportation network service passenger who did not request a shared ride. The term "single ride" does not include a wheelchair-accessible ride.
M. "Shared ride" means any ride provided to a transportation network service passenger who requested through the provider’s Internet-enabled application or digital platform to share the ride with one or more other passengers who: (i) separately requested through the provider’s Internet-enabled application or digital platform to share a ride; and (ii) may be picked up at the discretion of the transportation network provider, regardless of whether such request is met. The term "shared ride" does not include: (A) a ride provided to transportation network service passengers who requested a single ride and opted to share the fare; and (B) a wheelchair-accessible ride.
N. "Wheelchair-accessible ride" means any ride provided to a transportation network service passenger who, directly or through someone acting on that person’s behalf, requested a wheelchair-accessible transportation network vehicle through the provider’s Internet-enabled application or digital platform, and who is transported in such vehicle while seated in a wheelchair.
O. "Weekdays" means Monday, Tuesday, Wednesday, Thursday, and Friday.
(Added Coun. J. 12-15-92, p. 27387; Amend Coun. J. 3-26-96, p. 18807; Amend Coun. J. 7-30-97, p. 48760, § 1; Amend Coun. J. 11-19-08, p. 47220, Art. V, §§ 4, 5; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; 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. 11-26-19, p. 11514, Art. VIII, § 1; Amend Coun. J. 4-24-20, p. 15498, § 7; Amend Coun. J. 6-25-21, p. 31925, Art. VI, § 2; Amend Coun. J. 11-15-23, p. 5888, § 7)
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:
(A) $1.13 per vehicle per ride accepted;
(B) an additional $1.50 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. 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:
(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: $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.
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; Amend Coun. J. 11-15-23, p. 5888, § 8; Amend Coun. J. 12-16-24, p. 23004, Part 1, Art. III, § 1)
A. It shall be the duty of each transportation network provider to collect the tax imposed by this chapter from the transportation network vehicle owner and to remit the tax to the department in accordance with Section 3-46-040 of this chapter. In the event that a transportation network provider fails to collect or remit the tax required to be collected by this section, the transportation network provider shall be liable to the city for the amount of such tax, plus any attendant penalties and interest.
B. If a transportation network provider fails to collect the tax imposed by this chapter from a transportation network vehicle owner, then the transportation network vehicle owner shall file a return and pay the tax directly to the department on or before the date required by subsection 3-46-040.
(Added Coun. J. 5-28-14, p. 82771, § 3)
A. On or before the last day of each calendar month, every person required to pay or collect and remit the tax imposed by this chapter shall file with the department a tax return and pay or remit all applicable tax attributable to the immediately preceding calendar month. The taxpayer or tax collector shall file the required return on a form prescribed by the comptroller and shall provide such information as the comptroller may reasonably require.
B. Notwithstanding any other provision of this chapter, for all periods beginning on or after January 1, 2000, (1) all tax returns shall be filed with the department on an annual basis on or before August 15 of each year in accordance with Sections 3-4-186 and 3-4-189 of this Code, (2) all tax payments shall be made in accordance with either Section 3-4-187 (payment of actual tax liabilities) or Section 3-4-188 (payment of estimated taxes), and (3) the provisions of Sections 3-4-186, 3-4-187, 3-4-188 and 3-4-189 shall control over any contrary provisions in this chapter regarding the subjects covered by those sections.
C. Notwithstanding any other provision of this Code, for the annual tax period commencing July 1, 2004, taxicabs licensed or required to be licensed pursuant to Chapter 9-112 of this Code shall not be required to file a tax return, unless they are approved by the department to participate in the underserved areas program, as provided in Section 3-46-065 of this chapter, and are required to account for applicable underserved areas tax credits on an annual tax return.
D. Notwithstanding any other provision of this Code, for all periods beginning on or after July 1, 2004, every person whose tax liability under this chapter is based solely on the use of 100 or fewer taxicabs or transportation network vehicles as of July 1 of a given annual tax year shall, during that year, pay the tax attributable to the immediately preceding calendar quarter, on or before the last day of the month following such calendar quarter. Nothing in this subsection shall prevent a taxpayer from paying, without penalty or interest, its total liability for an annual tax year, as allowed under subsection 3-4-187(B) of this Code, without filing an annual return.
E. Notwithstanding any other provision of this Code, every person subject to the tax imposed by this chapter at the rate provided by Section 3-46-030 (B)(1)(a)(ii), Section 3-46-030(B)(1)(b), Section 3-46-030(B)(1)(c), or Section 3-46-030(B)(1)(d), who departs from any airport in the City with a passenger, shall be required to pay the tax imposed by this chapter, for the day of the departure, on the day of departure. The payment shall be credited against the amount of tax due for the month that includes that day.
(Added Coun. J. 12-15-92, p. 27387; Amend Coun. J. 3-26-96, p. 18807; Amend Coun. J. 11-17-99, p. 18040, § 2.1; Amend Coun. J. 11-19-03, p. 14216, § 2.3; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 5-28-14, p. 82771, § 3; Amend Coun. J. 11-16-16, p. 38042, Art. III, § 3; Amend Coun. J. 11-21-17, p. 61858, Art. II, § 4)
Editor's note – The provisions of § 3-46-040 E., as amended by Coun. J. 11-21-17, p. 61858, Art. II, § 4, and as set forth above, are effective on July 1, 2018. The following language is effective until July 1, 2018: "E. Notwithstanding any other provision of this Code, every person subject to the tax imposed by this chapter who (1) is not licensed pursuant to Chapter 9-112 or Chapter 9-114 of this Code, (2) departs from any airport in the City with a passenger, and (3) is required to pay the Metropolitan Pier and Exposition Authority Airport Departure Tax on the day of departure, shall be required to pay the tax imposed by this chapter, for the day of the departure, on the day of departure. The payment shall be credited against the amount of tax due for the month that includes that day."
A. Any person who is subject to the tax imposed by this chapter, except a transportation network provider, transportation network driver, or transportation network vehicle owner, and who is either the lessor or lessee of a ground transportation vehicle, shall not be subject to the Motor Vehicle Lessor Tax, Chapter 3-48 of this Code, with respect to such vehicle.
B. Any person leasing a ground transportation vehicle from a license holder who is subject to the tax imposed by this chapter, except a transportation network provider, transportation network driver, or transportation network vehicle owner, shall not be subject to the Chicago Personal Property Lease Transaction Tax, Chapter 3-32 of this Code, on the lease, rental or use of such vehicle for the purpose of providing ground transportation.
(Added Coun. J. 12-15-92, p. 27387; Amend Coun. J. 11-19-03, p. 14216, § 2.4; Amend Coun. J. 5-28-14, p. 82771, § 3)
Notwithstanding any other provision of this chapter, the following uses of a ground transportation vehicle do not subject the license holder of the vehicle to the tax imposed by this chapter:
A. The use of a ground transportation vehicle to transport students to or from school-related activities or events;
B. The use of a ground transportation vehicle that may not be taxed pursuant to the ICC Termination Act of 1995, Pub. L. No. 104-88, § 14505, 109 Stat. 803. 904;
C. A ground transportation vehicle that is operated by a not-for-profit organization to the extent that the vehicle is used solely for the purposes for which the organization is dedicated;
D. A ground transportation vehicle that is provided by a person to a not-for-profit organization or to a governmental body to the extent that (1) the vehicle is used solely for the purposes for which the organization is dedicated or for governmental purposes and (2) the applicable consideration is billed to and paid directly by the not-for-profit organization or the governmental body and not by any of the passengers;
E. A ground transportation vehicle to the extent that it is used in a ridesharing arrangement pursuant to the Ridesharing Arrangements Act, as amended, 625 ILCS § 30/1, et seq.
(Added Coun. J. 12-15-92, p. 27387; Amend Coun. J. 3-26-96, p. 18807)
A. Every license holder of a ground transportation vehicle who is required to pay the tax imposed by this chapter and every transportation network provider shall register with the Department of Business Affairs and Consumer Protection, on a form prescribed by the Commissioner of Business Affairs and Consumer Protection, at least ten days before the ground transportation vehicle is used in the City.
B. Any license holder that has registered in accordance with the Metropolitan Pier and Exposition Authority Airport Departure Tax Ordinance § 1-10(A) (1992) or any person who has been issued a license pursuant to Chapter 9-112, 9-114, or 9-115 of this Code shall be regarded as registered in accordance with subsection (A) of this section.
C. If any information provided on a registration form ceases to be accurate. then the license holder or transportation network provider shall file a corrected form with the Department of Business Affairs and Consumer Protection within 60 days.
(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. 11-19-08, p. 47220, Art. V, § 5; Amend Coun. J. 5-28-14, p. 82771, § 3; Amend Coun. J. 11-15-23, p. 5888, § 9)
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