This chapter shall be known and may be cited as the "Chicago Water and Sewer Tax Ordinance". The tax shall be known as the "Chicago Water and Sewer Tax" and is imposed in addition to all other taxes imposed by the City of Chicago, the State of Illinois or any other municipal corporation or political subdivision of the State of Illinois.
(Added Coun. J. 9-14-16, p. 29720, § 1)
When any of the following words or terms is used in this chapter, it shall have the meaning ascribed to it in this section:
A. "City" means the City of Chicago, Illinois.
B. "Department of Finance" means the City's Department of Finance or any successor department of the City.
C. "Department of Water Management" means the City's Department of Water Management or any successor department of the City.
D. "Fee" means the fee, charge, rate or other amount billed to a Purchaser for water or sewer service. "Fee" does not include (i) any interest or penalties related to a Fee, or (ii) the tax imposed by this chapter, or any interest or penalties related to the tax.
E. "Person" means any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, limited liability company, municipal corporation or political subdivision of the State of Illinois, or a receiver, trustee, conservator or other representative appointed by order of any court.
F. "Purchaser" means any person who purchases water or sewer service from the Department of Water Management.
(Added Coun. J. 9-14-16, p. 29720, § 1)
Except as otherwise provided by this chapter, a tax is imposed upon: (1) the use or consumption in the City of water that is purchased from the Department of Water Management, and (2) the transfer of wastewater to the City sewer system from property located in the City. The ultimate incidence of and liability for payment of the tax is upon the Purchaser.
(Added Coun. J. 9-14-16, p. 29720, § 1)
The rate of the tax shall be as follows:
A. For water use: (1) during calendar year 2017, $.000295 per gallon of water used or consumed; (2) during calendar year 2018, $.00064 per gallon of water used or consumed; (3) during calendar year 2019, $.001005 per gallon of water used or consumed; (4) during calendar year 2020, and during each calendar year thereafter, $.001255 per gallon of water used or consumed. In the case of metered water service, the tax on water use shall equal the water tax rate multiplied by the number of gallons of water used or consumed. In the case of non-metered water service, the tax on water use shall equal the water tax rate multiplied by the assumed number of gallons of water used or consumed. Where no exemption applies, the assumed number of gallons of water used or consumed shall be determined by dividing the total water Fees charged by the per-gallon metered water Fee rate. Where an exemption applies, the assumed number of gallons of water used or consumed shall be determined by dividing the total water Fees that would have been charged in the absence of any exemption by the per-gallon metered water Fee rate.
B. For sewer use: 100 percent of the amount of tax determined to be owed for water use, as calculated in accordance with subsection A of this section.
(Added Coun. J. 9-14-16, p. 29720, § 1)
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