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If any manufacturer or dealer in any of the motor vehicles mentioned in this chapter shall make application to the city clerk and shall state that he is a manufacturer operating a plant for the construction of motor vehicles within the city or dealer in such motor vehicles with a salesroom located within the city and that he desires a wheel tax license emblem to be used by him or it, the city clerk or his designee shall upon payment by such applicant to the comptroller of the fee hereinafter set forth issue to such manufacturer or dealer a distinctive wheel tax license emblem with a number thereon. Said emblem must be attached to or borne by any such motor vehicles while being operated on the streets of the city. When any such vehicle is in use and carries such wheel tax license emblem, no other license fee shall be collected under the provisions of this chapter.
The annual license fee to be paid for each such wheel tax license emblem for motor vehicles, except motorcycles, shall be $90.00, and said fee shall not be prorated.
The annual license fee to be paid for each such wheel tax license emblem for motorcycles shall be $45.00, and said fee shall not be prorated.
Every manufacturer or dealer applying for said wheel tax license emblems must submit to the city clerk satisfactory proof of his status as such manufacturer or dealer and satisfactory proof of the number of sets of dealer's plates issued to the applicant by the State of Illinois. Provided, that no wheel tax license emblems shall be issued hereunder unless the applicant is in possession of an Illinois state manufacturer's or dealer's license for the current year. The total number of wheel tax license emblems that may be obtained hereunder shall not exceed the number of sets of dealer's license plates issued to the applicant by the state.
No such license emblem shall be used on any motor vehicle rented by such manufacturer or dealer, or on any vehicle used to transport persons or property for hire, or on any vehicle unless such vehicle is operated under a dealer's license issued by the State of Illinois and to which both state license plates are attached.
(Prior code § 29-13; Amend Coun. J. 5-9-84, p. 6280; Amend Coun. J. 11-22-91, p. 9188; Amend Coun. J. 11-10-99, p. 14998, § 3.1; Amend Coun. J. 11-17-99, p. 17487, § 3.1; Amend Coun. J. 11-19-03, p. 14216, § 3.5; Amend Coun. J. 11-13-07, p. 15814, § 1; Amend Coun. J. 12-12-07, p. 16793, § 1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 3-5-14, p. 75830, § 4)
(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)
(a) (1) The owner of a fleet shall purchase a wheel tax license for each fleet vehicle. Such license may be purchased individually per vehicle, or in accordance with the procedures of this section. For purposes of this section, "fleet" means 10 or more commercial motor vehicles under common ownership.
(2) No later than July 15 of each year, the owner of a fleet seeking to purchase wheel tax licenses pursuant to this section shall file a return (for purposes of this section, "annual return") with the city clerk, in a form approved by the city clerk. The annual return shall contain the following:
(i) the number of commercial motor vehicles in the owner's fleet and the category of each commercial motor vehicle as listed in Section 3-56-050 of this chapter as of March 31;
(ii) for each category of commercial motor vehicle listed in Section 3-56-050 of this chapter, the net commercial motor vehicles added to the owner's fleet (the number of commercial motor vehicles added to the owner's fleet for any purpose less those disposed of and replaced) during the most recently completed 12-month period from April 1 to March 31;
(iii) the number of commercial motor vehicles in the owner's fleet disposed of and replaced during the most recently completed 12-month period from April 1 to March 31; and
(iv) payment of wheel tax licenses for each category of commercial motor vehicle in the owner's fleet as listed in Section 3-56-050 of this Code, calculated as follows:
Step 1: The number of commercial motor vehicles in each category times the license fee set forth in Section 3-56-050 of this chapter for such category;
Step 2: The number of commercial motor vehicles in each category added to the fleet since the last annual return times the license fee set forth in Section 3-56-050 of this chapter for such category;
Step 3: The number of commercial motor vehicles replaced in the fleet since the last annual return times the transfer fee described in Section 3-56-100;
Step 4: The sum of the results of Steps 1, 2 and 3 shall be the annual wheel tax license fee for the owner's fleet.
The above calculation shall be made separately for each category of commercial motor vehicle in the owner's fleet as listed in Section 3-56-050 of this Code.
The city clerk shall issue the appropriate number of wheel tax licenses, based on combining Steps 1 and 2.
(b) All fleet size figures included in the annual return shall be certified by an independent auditor. If a fleet owner fails or refuses to provide audited fleet size figures for any annual return period, the owner shall purchase a wheel tax license for each vehicle in the owner's fleet for which a wheel tax license is required under this chapter, at the rate set forth in Section 3-56-050 of this chapter.
(c) Nothing provided in this section shall prevent the comptroller and the city clerk from disputing any figure provided by a fleet owner.
(d) (1) No owner of a fleet licensed pursuant to this section shall be required to display a wheel tax license emblem in or on any commercial motor vehicle that is a part of such fleet.
(2) Regardless of the method of purchasing a wheel tax license, no owner of a commercial motor vehicle shall be required to display a wheel tax license emblem in or on any commercial motor vehicle that:
(i) has a gross vehicle weight rating or gross vehicle weight of at least 10,001 pounds, whichever is greater;
(ii) is designed to transport more than 10 passengers including the driver; or
(iii) is used in transporting hazardous material pursuant to Section 5103 of Title 49 of the United States Code and transported in a quantity requiring placarding under regulations prescribed by the Secretary under Section 5103 of Title 49 of the United States Code.
(3) The owner of a fleet may show that a wheel tax license has been obtained for such commercial motor vehicle by presenting a receipt, issued by the office of the city clerk, showing that the owner purchased wheel tax license emblems for the owner's fleet in accordance with this section.
(e) Nothing in this section shall be construed to relieve the owner of a fleet from purchasing and displaying any wheel tax license emblem required under this chapter for such owner's non-commercial motor vehicles or for any commercial vehicles that are not part of the fleet licensed pursuant to this section.
(f) 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. 7-28-11, p. 5048, § 1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 4-15-15, p. 106576, § 1; Amend Coun. J. 7-20-16, p. 28845, § 1)
It shall be unlawful for any person to use or to cause or permit any of his employees to use any motor vehicle, or other vehicle in the transportation of property upon the public ways of the city unless such vehicle shall have the name and address of the owner thereof, and a serial number distinguishing said vehicle from any other vehicle controlled or used by the same person plainly painted, in letters at least one and one- half inches in length, in a conspicuous place on the outside of such vehicle. Provided, that any such person using and operating in the city more than five such vehicles may cause such name and serial number to be painted on each vehicle as aforesaid in letters not less than three inches in length and omit therefrom the address of such person. Provided, further, that in event such vehicle is used or operated continuously by a lessee or bailee or other person having complete control of such vehicle, instead of the owner thereof, the name, address and serial number or name and serial number, as the case may be, of such lessee, bailee or other person may be painted on said vehicle as if such lessee, bailee, or other person using and operating said vehicle were the owner thereof. Such name, address and serial number, or name and serial number, as the case may be, shall be kept so painted, plainly and distinctly, at all times while such vehicle is in use on the public ways of the city. This section shall not be construed as applying to street cars running on metallic rails, or to any motor vehicle, or other vehicle which is used exclusively for pleasure.
(Prior code § 29-14)
Members of the police department, parking enforcement aides or agents of the department of finance designated by the comptroller and investigators of the city clerk's office shall have the authority to enter the following places for purposes of ascertaining whether vehicles parked therein are in compliance with this chapter:
(1) any public garage, as defined in section 4-232-130;
(2) with respect to any accessory garage, as defined in section 4-232-130, that allots a percentage of parking spaces to the general public, all areas of such garage where vehicles of the general public may be parked;
(3) any parking lot that is open to pedestrian traffic.
Nothing in this section authorizes any police officer or investigator to force, break or remove any lock or door in order to gain entry to any of the foregoing places.
(Added Coun. J. 11-12-03, p. 11505, § 2; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
All vehicles owned and operated upon the public ways of the city by the United States government or any agency thereof, or by the State of Illinois or any department thereof, or by any political subdivision, public or municipal corporation of the State of Illinois or any department or other agency of such corporation, or by the American Red Cross, all buses owned and operated by churches in conjunction with the authorized activities of said institutions, and all vehicles registered under Section 3-616 of the Motor Vehicle Law of the State of Illinois, shall be exempt from the vehicle tax. Every exempt vehicle, except those vehicles owned by the City of Chicago which are used by said governmental agencies in confidential or undercover investigatory services or by an officer of any of said agencies as his official car, shall have the name of the owner painted in letters at least one and one-half inches in length in a conspicuous place on the outside of each side of the vehicle; provided, that in lieu of such identification every vehicle which is exempt from payment of the state motor vehicle registration fee, shall have a wheel tax license emblem as provided in Section 3-56-070 of this chapter; and every vehicle owned by the United States government or any agency thereof, which is not identified as herein required, shall have such wheel tax license emblem. All wheel tax license emblems for vehicles exempt from payment of the vehicle tax shall be furnished by the city clerk free of charge.
(Prior code § 29-15; Amend Coun. J. 10-26-77, p. 6108; Amend Coun. J. 12-12-07, p. 16793, § 1)
(a) As used in this section:
"Vehicle tax" means the wheel tax license fee required to be paid under this chapter, including any penalties associated with the fee.
(b) The comptroller shall establish and administer a system whereby the city notifies the Secretary of State of vehicle tax liability and the Secretary of State suspends the registration of vehicles for which the tax has not been paid. The system shall be operated in accordance with Section 3-704.1 of the Illinois Vehicle Code. 625 ILCS 5/3-704.1, as amended. The determination of the comptroller that the vehicle owner has failed to pay the vehicle tax as required by this chapter shall be prima facie correct, and the protesting party shall have the burden of proving with books, records and other documentary evidence (including, but not limited to, affidavits submitted by the city clerk, or other affidavits) that the determination is incorrect.
(c) The system shall provide for the following:
(1) The comptroller shall send by first class mail to the vehicle owner at the owner's address recorded with the secretary of state a first notice for failure to pay a vehicle tax whenever the comptroller has reasonable cause to believe that the vehicle owner has failed to pay a vehicle tax as required by this chapter. Such reasonable belief may, but need not be, based upon a report from the city clerk stating that the vehicle tax is delinquent. The notice sent to the owner shall include at least the following:
(A) The name and address of the vehicle owner;
(B) The registration plate number of the vehicle;
(C) The period for which the vehicle tax is due;
(D) The amount of vehicle tax that is due;
(E) A statement that the vehicle owner's registration for the vehicle will be subject to suspension proceedings unless the vehicle owner pays the vehicle tax or successfully contests the owner's alleged liability within 30 days of the date of the notice;
(F) An explanation of the vehicle owner's opportunity to be heard under subsection (d).
(2) If a vehicle owner fails to pay the vehicle tax or to contest successfully the owner's alleged liability within the period specified in the first notice, the comptroller shall send by first class mail to the vehicle owner at the owner's address recorded with the secretary of state a second notice of impending registration suspension. The notice shall contain the same information as the first notice, but shall also state that the failure to pay the amount owing, or to contest successfully the alleged liability within 45 days of the second notice, will result in the city's notification of the secretary of state that the vehicle owner is eligible for the initiation of suspension proceedings under Section 3-704.1 of the Illinois Vehicle Code.
(d) The vehicle owner may file with the comptroller a request for an opportunity to be heard under this subsection. The owner may contest the alleged liability either through an adjudication by mail or at an administrative hearing, at the option of the vehicle owner. The grounds upon which the liability may be contested shall be limited to the following:
(1) The alleged vehicle owner does not own the vehicle.
(2) The vehicle is not subject to the vehicle tax by law.
(3) The vehicle tax for the period in question has been paid.
At an administrative hearing, the formal or technical rules of evidence shall not apply. Evidence may be admitted if it is a type commonly relied upon by reasonably prudent persons in the conduct of their affairs. The hearing shall be recorded. The person conducting the hearing shall have the power to administer oaths and to secure by subpoena the attendance and testimony of witnesses and the production of relevant documents.
(e) If a vehicle owner who has been sent a first notice of failure to pay a vehicle tax and a second notice of impending failure to pay a vehicle tax and a second notice of impending registration suspension fails to pay the vehicle tax or to contest successfully the vehicle owner's liability within the periods specified in the notices, the comptroller shall cause a certified report to be sent to the Secretary of State pursuant to this subsection. The report, which shall be certified by the comptroller, shall notify the Secretary of State of the vehicle owner's failure to pay the vehicle tax or related penalties, and shall contain the following:
(1) the name, last known address and registration plate number of the vehicle of the person who failed to pay the vehicle tax;
(2) an indication that the report is made by and on behalf of the City of Chicago;
(3) a statement that the city sent notices as required by subsection (c); the date on which the notices were sent; the address to which the notices were sent; and the date of the hearing, if any.
(f) A person named in a certified report filed with the Secretary of State pursuant to Section 3-704.1 of the Illinois Vehicle Code in accordance with subsection (e) of this section may, within 45 days of the date on the Secretary of State's notice to the person named in the certified report of the possible suspension as required by Section 3-704.1(f) of the Illinois Vehicle Code, file with the comptroller a written statement and provide books, records and other supporting documentation to challenge the certified report. The grounds for challenging the accuracy of the certified report shall be limited to the following:
(1) That the city failed to send notices to the alleged vehicle owner as required by Section 3-704.1(b) of the Illinois Vehicle Code.
(2) That the city failed to indicate the dates on which the notices were sent.
(3) That the city failed to indicate the date of the hearing, if held.
(4) That the alleged vehicle owner did not own the vehicle during the relevant tax period.
(5) That the vehicle is not subject to the vehicle tax by law.
(6) That vehicle tax for the relevant tax period has been paid.
(g) The comptroller shall notify the vehicle owner of the comptroller's decision. The comptroller shall also notify the Secretary of State whenever a person named in a certified report has subsequently paid a vehicle tax or whenever the comptroller determines that the original report was in error. The comptroller shall also give a certified copy of the notification upon request at no additional charge to the person named in the report.
(h) From time to time, the city treasurer and the city comptroller shall reimburse the Secretary of State for the Secretary's expenses in administering the vehicle suspension program as required by Section 3-704.1 of the Illinois Vehicle Code.
(i) Whenever a certified report is sent to the Secretary of State pursuant to this subsection, the comptroller shall assess against the vehicle owner a processing fee to reimburse the city for its expenses. The amount of the processing fee shall be $30.00, plus an amount equal to the amount that the city is required to reimburse the Secretary of State for the Secretary of State's expenses in suspending the vehicle registration of the vehicle owner.
The fee imposed by this subsection shall be imposed only if the vehicle owner's registration is suspended.
(Added Coun. J. 8-4-93, p. 36336; Amend Coun. J. 6-10-96, p. 22858; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)
(a) Any person who shall take, destroy, remove or obliterate any wheel tax license emblem provided for in this chapter, without the consent of the owner of the vehicle, shall be fined not less than $25.00 nor more than $200.00 for each offense. Every such wrongful destruction, obliteration or removal of such wheel tax license emblem from any vehicle shall be considered a separate offense.
(b) Any person who fails to pay the wheel tax license fee imposed by this chapter or to display the wheel tax license emblem as required by this chapter shall be fined the vehicle-weight-based amount applicable to a violation of Section 9-64-125 for failure to display the wheel tax license emblem.
Any person violating any provision of this chapter or any rule or regulation promulgated thereunder, where the penalty is not otherwise herein provided for, shall be fined not less than $5.00 nor more than $100.00 for each offense. A separate and distinct offense shall be considered as committed for each and every day any vehicle is used upon the public ways of the city without having procured a license and without having complied with the provisions of this chapter. There shall be a presumption that a vehicle in a location that is accessible only from the public way has been used upon the public way to arrive at such location.
Notwithstanding any other provision of this chapter, persons who reside in the city, register their motor vehicle at a location outside the city and fail to pay the license tax fee imposed by this chapter shall be fined not less than $300.00 nor more than $1,000.00.
(Prior code § 29-17; Amend Coun. J. 2-4-92, p. 12811; Amend Coun. J. 11-10-94, p. 59125; Amend Coun. J. 7-9-03, p. 3280, § 1; Amend Coun. J. 12-12-07, p. 16793, § 1; Amend Coun. J. 7-28-11, p. 5048, § 1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 11-16-11, p. 14596, Art. IV, § 1; Amend Coun. J. 2-15-12, p. 20533, § 1; Amend Coun. J. 4-10-13, p. 51189, § 9; Amend Coun. J. 4-30-14, p. 79724, § 2)
No person shall operate or park on the public way any vehicle bearing a counterfeit wheel tax license emblem. For purposes of this section, a "counterfeit wheel tax license emblem" shall mean an emblem not prepared by, or at the direction of, the City Clerk. The operator of such vehicle shall be liable to the City for an administrative penalty of $500.
(Added Coun. J. 12-12-07, p. 17518, § 1; Amend Coun. J. 11-16-11, p. 14596, Art. I, § 1; Amend Coun. J. 10-28-15, p. 11951, Art. III, § 2; Amend Coun. J. 7-22-20, p. 18957, § 2)
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