3-56-010 Definitions.
3-56-015 Staggered system for issuing wheel tax licenses – Authorized.
3-56-020 License required – Unlawful acts.
3-56-021 Purchase deadlines – Affirmative defense.
3-56-030 Application.
3-56-040 Issuance.
3-56-041 Reduced-term wheel tax licenses.
3-56-043 Grace periods.
3-56-050 Fees – Late fees.
3-56-051 Posting of vehicle license and related fees.
3-56-060 Reserved.
3-56-070 Wheel tax license emblems.
3-56-075 Sale of wheel tax license emblems.
3-56-080 Sale of vehicle.
3-56-090 Affixing wheel tax license emblems.
3-56-100 Transfer to new vehicle.
3-56-110 Allocation of revenues.
3-56-120 Vehicle manufacturers and dealers.
3-56-121 Motor vehicle rental fleet – Payment of wheel tax.
3-56-125 Commercial motor vehicle fleet – Payment of wheel tax.
3-56-130 Ownership identification on vehicles.
3-56-135 Right to inspect.
3-56-140 Exemptions.
3-56-145 Vehicle tax liability.
3-56-150 Penalty.
3-56-155 Counterfeit wheel tax license emblems.
3-56-160 Rules and regulations.
For the purpose of this chapter:
"Antique motor vehicle" means (1) a motor vehicle that is more than 25 years old, or a bona fide replica thereof, which is driven exclusively to and from antique shows, exhibitions or demonstrations, or for servicing, or (2) a fire-fighting vehicle that is more than 20 years old, which is used exclusively for exhibition, if such motor vehicle or bona fide replica thereof or fire- fighting vehicle is properly licensed as an antique vehicle by the State of Illinois, as evidenced by a current Antique Vehicle ("AV") license plate.
"Automobile rental" means any transfer of the possession or right of possession of an automobile to a user for a valuable consideration for a period of less than one year. "Automobile rental" does not include taxicab, jitney or livery service as defined in chapter 9-112 of this code.
"Bus" means a motor vehicle designed for carrying more than ten passengers and used for the transportation of persons.
"Chicago rental revenues" means all revenues derived from rental or leasing of vehicles in a rental fleet as computed for purposes of the Chicago Personal Property Lease Transaction Tax under chapter 3-32 of this code.
"Commercial motor vehicle" means any motor vehicle for which a wheel tax license is required under this chapter and (i) which is marked or emblazoned with the name of a business or is otherwise represented as being used for the transportation of persons or property in the furtherance of any commercial or industrial enterprise, whether for hire or not for hire; or (ii) which is driven for profit or to transport property, merchandise or supplies of a commercial or industrial nature.
The term "commercial motor vehicle" does not include commercial vehicles, as defined in Section 1-111.8 of the Illinois Vehicle Code, codified as 625 ILCS 5/1-111.8, as amended, which are registered pursuant to the International Registration Plan.
"Larger passenger automobile" means a passenger automobile with a curb weight of at least 4,500 pounds, as determined by the vehicle's manufacturer.
"Moped" means a vehicle capable of being powered by either the muscular power of man or as a motor vehicle at the discretion of the operator. For the purpose of licensing, a moped shall be licensed as a motor bicycle or motor tricycle.
"Motor scooter" means a two-wheeled motor vehicle with a step-through frame.
"Motor vehicle" means any vehicle propelled otherwise than by the muscular power of man or animal, except such as run on rails or tracks.
"Motorcycle" means a two- or three-wheeled motor vehicle. The term "motorcycle" includes, but is not limited to, motor bicycles, motor tricycles, motor scooters and mopeds.
"National rental revenues" means the gross consideration for renting or leasing of vehicles at all locations in the United States, valued in money, whether received in money or otherwise. For purposes of this chapter, national rental revenues shall be determined without any deduction on account of the cost of the vehicles rented or leased, the cost of materials used or labor or service costs or any other cost or expense whatsoever, except for (1) taxes on rental transactions imposed on renters and separately charged to and collected from customers; (2) fuel charges to customers in connection with the rental of vehicles; and (3) insurance sold to customers in connection with the rental of vehicles.
"Owner" includes a lessee, licensee, or bailee of a motor vehicle having the exclusive use thereof, under a lease or other similar contractual agreement for a period of not less than 30 days.
"Recreational vehicle" means every motor vehicle originally designed or permanently converted and used for living quarters or for human habitation and not used as a commercial vehicle, as defined in Section 1-111.8 of the Illinois Vehicle Code, codified as 625 ILCS 5/1-111.8, as amended.
"Rental fleet" means vehicles under common ownership and used in vehicle business.
"Required purchase date" means the date, as set forth in rules and regulations duly promulgated by the city clerk, by which the owner of a motor vehicle or other vehicle subject to this chapter is required to obtain a wheel tax license emblem for such vehicle.
"Residing within the city" or "resides in the city" means (i) maintaining a place of residence for oneself within the city; or (ii) owning, leasing, or otherwise controlling a place of business wherein motor vehicles or semi-trailers are stored, repaired, serviced, loaded, or unloaded within the city in connection with such business.
"Semi-trailer" means a vehicle designed for carrying persons or property and for being drawn by a motor vehicle and so constructed that some part of its weight and that of its load rests upon or is carried by another vehicle.
"Situs" or "base for a vehicle" or "based" means the place (i) from which a vehicle is principally dispatched to other locations, or (ii) where a vehicle is principally stored, garaged or maintained, or (iii) where the movements of a vehicle usually originate.
"Smaller passenger automobile" means a passenger automobile with a curb weight of less than 4,500 pounds, as determined by the vehicle's manufacturer.
"Tractor" means any motor vehicle designed and used primarily for drawing other vehicles and not so constructed as to carry a load other than a part of the weight of the vehicle and load so drawn.
"Trailer" means a vehicle designed for carrying persons or property and for being drawn by a motor vehicle and so constructed that no part of its weight rests upon the towing vehicle.
"Wheel tax license emblem" shall include any temporary or permanent wheel tax license sticker, transparent wheel tax license sticker, or any license tag, plate, or other license emblem, issued to a holder of any wheel tax license provided by this chapter or purchased by a holder of any wheel tax license provided by this chapter from the city clerk or any contractor or any of its vendors in accordance with Section 3-56-075 of this Code.
Nothing contained in this chapter shall be construed as in any manner repealing or modifying any provision of the ordinances of the city relating to any particular business now being licensed by the city wherein motor vehicles or other vehicles are being used upon the public ways of the city.
(Prior code § 29-1; Amend Coun. J. 4-6-90, p. 13691; Amend Coun. J. 6-10-96, p. 22856; Amend Coun. J.7-2-97, p. 48683, § 2; Amend Coun. J. 11-19-03, p. 14216, § 3.1; Amend Coun. J. 12-12-07, p. 16793, § 1; Amend Coun. J. 11-19-08, p. 47220, Art. III, § 1; Amend Coun. J. 7-28-11, p. 5048, § 1; Amend Coun. J. 4-10-13, p. 51189, § 1; Amend Coun. J. 3-5-14, p. 75830, § 1; Amend Coun. J. 7-20-16, p. 28845, § 1)
The city clerk is authorized to (1) establish a system for issuing wheel tax licenses on a staggered basis throughout the year in a manner that the city clerk determines is most economical, best accommodates the public, and distributes the work of issuing wheel tax licenses as uniformly as practicable throughout the calendar year; and (2) promulgate rules and regulations, with which persons requiring a wheel tax license under this chapter shall be required to comply, setting forth the required purchase date(s) for wheel tax licenses and other requirements necessary or appropriate to establishing a staggered system for issuing such licenses or for the proper administration of this chapter.
(Added Coun. J. 4-10-13, p. 51189, § 2)
(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)
(a) Within 30 days of commencing residence in the city, a person shall obtain a wheel tax license for any vehicle required to be licensed under this chapter. Within 30 days of purchasing or otherwise acquiring ownership of a vehicle, a person shall obtain a wheel tax license for such vehicle if the vehicle is required to be licensed under this chapter. In all other cases, the required purchase date for any wheel tax license required under this chapter shall be as set forth in rules and regulations duly promulgated by the city clerk.
(b) Any person alleged to have violated either the license requirement set forth in Section 3-56-020 or the license display requirement set forth in Section 9-64-125 may raise as an affirmative defense that (1) such person resided in the city for less than 30 days at the time he or she was cited for violation, or (2) the cited vehicle was purchased or ownership of the vehicle was otherwise acquired less than 30 days prior to the issuance of the violation. If the alleged violator can demonstrate, by clear and convincing evidence, that he or she resided in the city for less than 30 days or owned the vehicle for less than 30 days at the time the citation was issued, and that the appropriate fee was paid in accordance with Chapter 3-56 no later than 30 days following the commencement of city residence or purchase of the vehicle no liability shall exist. A showing of recent residency may be made by a lease, utility billing records or other appropriate documents. A showing of recent vehicle purchase or acquisition may be made by applicable vehicle registration or title documents issued by the Secretary of State or other appropriate documents. Any person who knowingly provides inaccurate information in connection with this subsection shall be subject to a fine of not less than $500.00 nor more than $1,000.00.
(Added Coun. J. 7-10-96, p. 24532; Amend Coun. J. 12-8-04, p. 38063, § 1; Amend Coun. J. 12-12-07, p. 16793, § 1; Amend Coun. J. 4-10-13, p. 51189, § 4)
Applications for a wheel tax license shall be filed with the city clerk, on a form provided by the city clerk, and shall contain the following information: (1) the name and address of the applicant, (2) a description of the vehicle for which the wheel tax license is desired, and (3) any other information that the city clerk may reasonably require.
(Prior code § 29-3; Amend Coun. J. 12-8-04, p. 38063, § 1; Amend Coun. J. 12-12-07, p. 16793, § 1; Amend Coun. J. 4-10-13, p. 51189, § 5)
(a) Upon payment by the applicant of the wheel tax license fee hereinafter provided, the City Clerk shall issue, or cause to be issued, a wheel tax license. The period for a wheel tax license shall begin on the required purchase date and shall end on the last day of the month indicated on the face of such license. Provided, however, that if a wheel tax license is issued before the required purchase date, such license shall be valid upon its issuance. Provided further, that in the case of renewal of a valid and current wheel tax license only, the applicable period shall include the grace periods specified in Section 3-56-043.
(b) The City Clerk shall make wheel tax licenses available for an annual period. Provided that in the case of renewal of an existing wheel tax license issued pursuant to the staggered system authorized under Section 3-56-015, the City Clerk may offer applicants for a wheel tax license the option, as provided for in duly promulgated rules, to purchase such license for a period of up to two years. If a wheel tax license is issued or renewed for more or less than an annual period, the fee for such license shall be prorated in accordance with Section 3-56-050(c).
(Prior code § 29-4; Amend Coun. J. 9-13-06, p. 84345, § 1; Amend Coun. J. 12-12-07, p. 16793, § 1; Amend Coun. J. 1-13-09, p. 52800, § 1; Amend Coun. J. 2-15-12, p. 20533, § 1; Amend Coun. J. 4-10-13, p. 51189, § 6; Amend Coun. J. 3-5-14, p. 75832, § 1; Amend Coun. J. 4-2-14, p. 77557, § 1; Amend Coun. J. 11-19-14, p. 98037, § 20; Amend Coun. J. 6-22-16, p. 26610, § 1; Amend Coun. J. 11-16-16, p. 37901, Art. III, § 2; Amend Coun. J. 11-14-18, p. 90376, Art. II, § 1; Amend Coun. J. 9-18-19, p. 4521, § 1)
In addition to annual terms, the City Clerk shall make wheel tax licenses available for terms of four months. The applicable period for renewing a valid and current wheel tax license shall include the grace periods specified in Section 3-56-043. Outside of the grace period, any late fees shall be in addition to the wheel tax license fee purchased.
(Added Coun. J. 11-14-18, p. 90376, Art. II, § 2; Amend Coun. J. 9-18-19, p. 4521, § 1; Amend Coun. J. 7-21-21, p. 32718, § 1; Amend Coun. J. 6-22-22, p. 48707, § 1)
The applicable period for renewing a valid and current wheel tax license shall include:
(a) a 30-day grace period, during which the applicant may purchase a wheel tax license without incurring any late fees under Section 3-56-050. Any grace period provided for under this subsection (a) shall commence at 12:01 A.M. on the day after the required purchase date and shall end at midnight on the thirtieth day after the required purchase date.
(b) a 15-day grace period, during which the applicant may purchase a wheel tax license without incurring any penalties under Section 3-56-150(b) or Section 9-64-125 for failure to obtain or display the wheel tax license by the required purchase date. Any grace period provided for under this subsection (b) shall commence at 12:01 A.M. on the day after the required purchase date and shall end at midnight on the fifteenth day after the required purchase date.
(Added Coun. J. 9-18-19, p. 4521, § 1)
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