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)

3-46-100 Application of Uniform Revenue Procedures Ordinance.

   Whenever not inconsistent with the provisions of this chapter, the provisions of the Uniform Revenue Procedures Ordinance, Chapter 3-4 of this Code, as amended, shall apply to and supplement this chapter.

(Added Coun. J. 12-15-92, p. 27387)

3-46-110 Severability.

   A.   Except as provided in Subsection 3-4-110(B), if any provision of this chapter, or the application of any provision, is held unconstitutional or otherwise invalid, such occurrence shall not affect other provisions of this chapter, or their application, that can be given effect without the unconstitutional or invalid provision or its application. Each unconstitutional or invalid provision, or application of such provision, is severable, unless otherwise provided. It is declared to be the legislative intent of the city council that this chapter would have been enacted had the unconstitutional or invalid provision not been included.

   B.   In the event the tax imposed by this chapter is declared unconstitutional or invalid by a court of competent jurisdiction, the provisions of Section 3-46-050 shall no longer apply, nor shall the provisions exempting ground transportation vehicles from taxation under the Motor Vehicle Lessor Tax Ordinance, Chapter 3-48 of this Code, and the Chicago Personal Property Lease Transaction Tax Ordinance, Chapter 3-32 of this Code, apply.

(Added Coun. J. 12-15-92, p. 27387)