3-46-065 Reserved.

Editor's note – Coun. J. 11-24-20, p. 24619, Art. I, § 3, repealed § 3-46-065, which pertained to underserved areas.

3-46-070 Registration.

   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)

3-46-073 Registration emblems.

   A.   The Department of Business Affairs and Consumer Protection shall issue to every license holder and to every transportation network provider registered in accordance with Section 3-46-070 of this chapter an annual registration emblem for every ground transportation vehicle that the license holder or transportation network provider provides or engages for use in the city, other than vehicles having a seating capacity of more than 24 passengers or vehicles required to display a sticker license emblem or a metal plate pursuant to Chapter 9-112, 9-114, or 9-115 of this Code.

   The emblems shall be issued on or before April 1st of each calendar year to license holders of taxicabs, liveries, and transportation network providers, and on or before August 1st of each calendar year to license holders of all other ground transportation vehicles. Emblems shall also be issued within ten days of initial registration in accordance with Section 3-46-070 of this chapter.

   B.   Every license holder that is required to pay the tax imposed by this chapter and every transportation network provider shall affix or display, in a manner determined by rule, a registration emblem issued by the Department of Business Affairs and Consumer Protection on or in every ground transportation vehicle that is used in the city, other than vehicles having a seating capacity of more than 24 passengers or vehicles that are required to display a sticker license emblem or a metal plate pursuant to Chapter 9-112, 9-114, or 9-115 of this Code. If a ground transportation vehicle does not affix or display a registration emblem as required by this subsection, then the license holder of the vehicle and the transportation network provider shall be prohibited from using or permitting the use of the vehicle as a ground transportation vehicle in the City.

   C.   The Department of Business Affairs and Consumer Protection shall not issue a registration emblem to a license holder or transportation network provider if the license holder or transportation network provider has failed to file with the department a tax return for any month that it was required to pay or collect and remit the tax imposed by this chapter, or if the license holder or transportation network provider has failed to pay any tax, interest or penalty that has been assessed by the department, unless:

      (1)   The license holder or transportation network provider is contesting liability for the tax in a pending administrative or judicial proceeding; or

      (2)   The license holder or transportation network provider has filed a petition in bankruptcy and the full amount of the tax due to the City is dischargeable in bankruptcy; or

      (3)   The license holder or transportation network provider has entered into an agreement with the Department for the payment of all the tax, tax, interest and penalty, and the license holder or transportation network provider is in compliance with the agreement.

   D.   Immediately upon the sale of any ground transportation vehicle, the seller or the purchaser shall remove the registration emblem from the vehicle. It shall be unlawful for the purchaser to use the vehicle unless the registration emblem has been removed.

   E.   Except as provided in subsection (C) of this section, any license holder or transportation network provider that has registered in accordance with Section 3-46-070 of this chapter may request the Department of Business Affairs and Consumer Protection to issue a registration emblem if the license holder or transportation network provider acquires or engages for use a new, used or additional ground transportation vehicle.

(Added 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. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 5-28-14, p. 82771, § 3; Amend Coun. J. 2-22-17, p. 43916, Art. IX, § 1; Amend Coun. J. 11-15-23, p. 5888, § 10)

3-46-076 Impoundment of ground transportation vehicles.

   A.   Any ground transportation vehicle that is used in the city in violation of Section 3-46-073(B) of this chapter may be seized and impounded pursuant to this section. If a ground transportation vehicle is seized and impounded pursuant to this section, the license holder of the vehicle shall be liable to the city for an administrative penalty of $500.00 plus any towing and storage fees applicable under Section 9-92-080 of this Code. This subsection shall not apply if the vehicle used in the violation was stolen and reported as provided by Section 9-112-555(A) of this Code.

   B.   Whenever an authorized employee or agent of the City of Chicago has probable cause to believe that a vehicle is subject to seizure and impoundment pursuant to this section, he may provide for the towing of the vehicle to a facility controlled by the city or its agents. If a vehicle is towed pursuant to this subsection, the authorized employee or agent of the city shall notify the license holder or any person who was in control of the vehicle at the time of the alleged violation that the vehicle was seized and the license holder has a right to request a vehicle impoundment hearing as provided in Section 2-14-132 of this Code.

   C.   The provisions of Section 2-14-132 shall apply whenever a motor vehicle is seized and impounded pursuant to this section.

(Added Coun. J. 3-26-96, p. 18807; Amend Coun. J. 4-29-98, p. 66564, § 2)

3-46-079 Reserved.

Editor's note – Coun. J. 4-29-98, p. 66564, § 2, repealed § 3-46-079, which pertained to hearings.

3-46-080 Books and records.

   A.   Every person required to pay or collect and remit the tax imposed by this chapter shall keep accurate books and records of its business or activity, including original source documents and books of entry denoting the transaction that gave rise, or may have given rise, to the tax liability or any exemption that may be claimed and the days that such person’s ground transportation vehicles were used in the city. All such books and records shall be kept in the English language and, at all times during business hours of the day, shall be subject to and available for inspection by the Department.

   B.   It shall be presumed that a ground transportation vehicle which is licensed pursuant to Chapter 9-112, 9-114, or 9-115 of this Code was used in the city on every day of any period for which no accurate books and records required by subsection (A) of this section were kept.

(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. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 5-28-14, p. 82771, § 3; Amend Coun. J. 11-15-23, p. 5888, § 11)

3-46-090 Rules and regulations.

   The comptroller is authorized to adopt, promulgate and enforce rules and regulations pertaining to the application, administration and enforcement of the tax imposed by this chapter. To maximize enforcement of the tax imposed by this chapter, the comptroller may consult and work in conjunction with the commissioner of business affairs and consumer protection.

(Added Coun. J. 12-15-92, p. 27387; Amend Coun. J. 3-26-96, p. 18807; Amend Coun. J. 11-19-08, p. 47220, Art. V, § 5; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)