(a) Except as otherwise provided by this Section 4-236-020, there is imposed upon the use and privilege of parking a motor vehicle in or upon any parking lot or garage in the City of Chicago a tax at the applicable rate set forth in subsection (d).
(b) The ultimate incidence of and liability for payment of the tax is on the person who seeks the privilege of occupying space in or upon the parking lot or garage (such person hereinafter referred to as the "recipient").
(c) The tax imposed by this chapter shall not apply to: (i) residential off-street parking of house or apartment tenants or condominiums, wherein an arrangement for such parking is provided in the house or apartment lease or in a separate writing between the landlord and tenant, or if in a condominium between the condominium association and the owner, occupant or guest of a unit, whether the parking charge is payable to the landlord, condominium association, or to the operator of the parking lot or garage; (ii) parking by hospital employees on or in a parking lot or garage that is owned or operated by the hospital for which they work; (iii) parking on or in a parking lot or garage where three or fewer motor vehicles are stored, housed or parked for hire, charge, fee or other valuable consideration, if the operator of the parking lot or garage does not act as the operator of more than a total of three parking spaces located in the City of Chicago. If any operator of the lot or garage, including any reseller or aggregator, acts as an operator of more than three parking spaces in total that are located in the City of Chicago, then this exemption (iii) shall not apply to any of such spaces.
(d) (i) The tax imposed by this chapter shall not apply to parking in a lot or garage that is owned or operated by the Chicago Transit Authority, the Chicago Park District or other governmental body if the charge or fee imposed for the privilege of parking does not exceed $2.00 for a 24-hour period or less, or $10.00 for a weekly period or $40.00 for a monthly period.
(ii) The tax imposed by this chapter for the privilege of parking for a 24-hour period or less shall be 20% of the charge or fee paid for parking on a Saturday or Sunday; and 22% of the charge or fee paid for parking on a Monday, Tuesday, Wednesday, Thursday or Friday.
(iii) The tax imposed by this chapter for the privilege of parking on a weekly basis shall be 22% of the charge or fee paid for parking.
(iv) The tax imposed by this chapter for the privilege of parking on a monthly basis shall be 22% of the charge or fee paid for parking.
(v) The tax rates set forth in subsections (d)(ii) – (iv) shall be deemed to apply to the privilege of parking a motor vehicle in a parking lot or garage unless the taxpayer or tax collector keeps accurate and complete books and records as required by this chapter showing that no tax applies.
(e) The tax imposed by this chapter shall be paid in addition to any and all other taxes. It shall be the duty of the operator of every parking lot or garage to secure the tax from the recipient of the parking privilege and to remit the tax to the department of finance under procedures prescribed by the comptroller of revenue or as otherwise provided in this chapter.
(f) Every person required to collect the tax imposed by this chapter shall secure the tax from the recipient at the time the price, charge or rent to which it applies is collected. If the recipient is given any invoice, receipt or other statement of the price, charge or rent paid or payable, the tax shall be stated, charged and shown separately on the document.
(g) An operator that has paid or remitted the tax imposed by this section to another operator in connection with the same parking transaction, or the use of the same parking space, that is subject to tax under this chapter, shall be entitled to a credit for such tax paid or remitted against the amount of tax owed under this section, provided that the other operator is registered as a tax collector under this chapter, as evidenced by a certificate issued by the department of finance, or as otherwise confirmed by the department of finance. The operator claiming the credit shall have the burden of proving its entitlement to this credit with books, records and other documentary evidence.
(Added Coun. J. 12-9-92, p. 25465; Amend Coun. J. 1-12-93, p. 27638; Amend Coun. J. 10-7-93, p. 39594; Amend Coun. J. 11-17-93, p. 42192; Amend Coun. J. 11-10-94, p. 59125; Amend Coun. J. 11-7-96, p. 32073; Amend Coun J. 11-13-96, p. 34040; Amend Coun. J. 3-10-99, p. 91091; Amend Coun. J. 11-10-99, p. 14998, § 1.2; Amend Coun. J. 11-17-99, p. 17487, § 1.2; Amend Coun. J. 12-15-04, p. 39840, § 1; Amend Coun. J. 11-19-08, p. 48243, Art. I, § 1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 4; Amend Coun. J. 11-16-11, p. 14596, Art. IV, § 1; Amend Coun. J. 4-10-13, p. 49553, § 1; Amend Coun. J. 11-19-14, p. 98063, § 5; Amend Coun. J. 10-28-15, p. 12062, Art. V, § 1; Amend Coun. J. 11-16-16, p. 38042, Art. III, § 5; Amend Coun. J. 5-24-17, p. 49413, § 1)