(a) City wheel tax license – Required. Except as otherwise provided in subsection (b) of this section, it shall be unlawful (1) for any motor vehicle owner residing within the city to use, or to cause or permit any of the owner's agents, employees, lessees, licensees or bailees to use, any motor vehicle or any other vehicle upon the public ways of the city or upon any city-owned property, unless such vehicle is licensed as provided in this chapter; or (2) for any person to operate upon the public ways of the city or upon any city-owned property any motor vehicle or any other vehicle requiring a wheel tax license under this chapter, unless such vehicle is licensed as provided in this chapter. The operator of any such motor vehicle shall be subject to the same penalties that apply to the owner of the vehicle for violation of this section. There shall be a presumption that any vehicle parked in any public garage, as defined in Chapter 4-232, or any parking lot open to pedestrian traffic, used the public ways to arrive at its location.
(b) Exemptions. A wheel tax license under this chapter shall not be required if the vehicle is: (1) a commercial vehicle, as defined in Section 1-111.8 of the Illinois Vehicle Code, codified at 625 ILCS 5/1-111.8, and such vehicle is registered pursuant to the International Registration Plan, or (2) a trailer as defined in Section 3-56-010.
(c) City residents maintaining situs for vehicle outside the city – Requirements – Credit against license fee. If the owner of a motor vehicle or any other vehicle resides in the city but maintains a situs or base for such vehicle located outside of the city, such owner shall be (1) subject to subsection (a) of this section, and (2) entitled to a credit against the appropriate wheel tax license fee provided for in Section 3-56-050 in the amount of any wheel tax license fee paid for such vehicle to the municipality where such vehicle is based; provided, however, that in no event shall such a credit reduce the amount of the wheel tax license fee below zero.
(Prior code § 29-2; Amend Coun. J. 4-6-90, p. 13691; Amend Coun. J. 12-15-92, p. 27387; Amend Coun. J. 7-2-97, p. 48683, § 2; Amend Coun. J. 11-19-03, p. 14216, § 3.2; Amend Coun. J. 2-8-06, p. 69782, § 1; Amend Coun. J. 12-12-07, p. 16793, § 1; Amend Coun. J. 11-8-12, p. 38872, § 43; Amend Coun. J. 4-10-13, p. 51189, § 3)