3-56-121  Motor vehicle rental fleet – Payment of wheel tax.
   (a)   Notwithstanding any provision of this chapter, the owner of a rental fleet used in the city as well as elsewhere shall purchase wheel tax licenses in accordance with the procedures of this section. No later than July 15 of each year, the owner of a rental fleet shall file with the city clerk a remittance return in a form approved by the department of finance and, for each category of motor vehicle listed in Section 3-56-050 of this chapter, indicating the owner's Chicago rental revenues, national revenue rentals, and the number of motor vehicles in the owner's fleet. Revenue figures shall be for the most recently completed 12-month period from April 1 to March 31. Fleet size shall be determined as of March 31. The return shall also include, for each category of motor vehicle listed in Section 3-56-050 of this chapter, the net additions to the fleet (number of motor vehicles added to the fleet for any purpose less those disposed of and replaced) during the most recently completed 12-month period from April 1 to March 31 and the number of motor vehicles in the fleet disposed of and replaced during the most recently completed 12-month period from April 1 to March 31. All figures shall be certified by an independent auditor. For each category of motor vehicle listed in Section 3-56-050 of this chapter, the return shall also include the payment for wheel tax licenses for the owner's rental fleet, calculated as follows (the following calculation to be made separately for each category):
      Step 1: Chicago rental revenue divided by national rental revenue, and the resulting number expressed as a percentage;
      Step 2: The number of vehicles in such category in the national fleet multiplied by the Step 1 percentage;
      Step 3: The product of Step 2 times the license fee set forth in Section 3-56-050 of this chapter for such category;
      Step 4: The number of vehicles in such category added to the fleet since the last annual return times the Step 1 percentage;
      Step 5: The product of Step 4 times the license fee set forth in Section 3-56-050 of this chapter for such category;
      Step 6: The number of motor vehicles replaced in the fleet since the last annual return times the Step 1 percentage;
      Step 7: The product of Step 6 times the transfer fee described in Section 3-56-100;
      Step 8: The sum of the results of Steps 3, 5 and 7 is the annual rental fleet fee.
   The city clerk shall issue the appropriate number of wheel tax licenses, based on combining Steps 3 and 5.
   (b)   If a fleet owner fails or refuses to provide audited revenue and fleet size figures for the specified period, the owner shall purchase a wheel tax license for each and every motor vehicle in its rental fleet that is used in the City of Chicago, at the rate set forth in Section 3-56-050 of this chapter for the category of motor vehicle being licensed.
   (c)   Nothing in this section prevents the comptroller and the city clerk from disputing any figure provided by a fleet owner. Whenever not inconsistent with the provisions of this section, or when this section is silent, the provisions of the Uniform Revenue Procedures Ordinance, Chapter 3-4 of this Code, shall apply to and supplement this section.
(Added Coun. J. 7-2-97, p. 48683, § 2; Amend Coun. J. 11-13-07, p. 15814, § 1; Amend Coun. J. 11-19-08, p. 47220, Art. III, § 1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)