15-6-2: TAX IMPOSED:
   A.   Rate: For businesses licensed pursuant to section 7-7-2 of this code, a tax is hereby imposed on the privilege of parking a vehicle at a rate of one dollar ($1.00) per vehicle per day.
   B.   Area Defined: The tax hereby imposed is imposed only within the area defined herein as the "O'Hare corridor privilege tax area".
   C.   Application: A business desiring to park vehicles for a fee shall file an application for authority to do so with the finance department on forms provided by the city.
   D.   Exceptions: The following uses shall be exempt from the imposition of and collection of the tax otherwise imposed by this chapter:
      1.   Restaurants parking vehicles for patrons of the restaurant. However, if the restaurant parking lot is being used for another event off the premises, the one dollar ($1.00) tax per vehicle per day shall apply.
      2.   Parking for customers or patrons for any retail business or service rendered on the premises. However, if the retail or service business parking lot is being used for another event off the premises, the one dollar ($1.00) tax per vehicle per day shall apply.
      3.   Vehicles parking for the purposes of delivery, or vehicles servicing equipment, to maintain the daily operations for the businesses on the premises.
      4.   Vehicles parking for employees of any restaurant, retail or service businesses. (Ord. M-19-13, 10-7-2013)