3-46-050  Applicability of Motor Vehicle Lessor Tax and Chicago Transaction Tax.
   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)