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PROPOSED ORDINANCE AMENDMENT
FIREARM AND FIREARM AMMUNITION TAX
NOW THEREFORE BE IT ORDAINED, by the Cook County Board of Commissioners that Chapter 74 - Taxation, Article XX. Firearm and Firearm Ammunition Tax, Sections 74-665 through 74-799 be amended as follows:
ARTICLE XX. - FIREARM AND FIREARM AMMUNITION TAX
Sec. 74-665. - Short title.
This Article shall be known and may be cited as the "Cook County Firearm and Firearm Ammunition Tax Ordinance."
Sec. 74-666. - Definitions.
The following words, terms, and phrases, when used in this Article, shall have the meanings ascribed to them in this Section, except where the context clearly indicates a different meaning:
Firearm shall have the same meaning as set forth in the Illinois Firearm Owners Identification Act, 430 ILCS 65/1.1, or any successor statute.
Firearm ammunition shall have the same meaning as set forth m the Illinois Firearm Owners Identification Card Act, 430 ILCS 65/1.1, or any successor statute.
Centerfire ammunition means firearm ammunition that is characterized by a primer in the center of the base of the cartridge.
Department means the Department of Revenue in the Bureau of Finance of Cook County.
Director means the Director of the Department of Revenue.
Person means any means any individual, corporation, limited liability corporation, organization, government, governmental subdivision or agency, business trust, estate, trust, partnership, association and any other legal entity.
Purchaser means any person who purchases a firearm or firearm ammunition in a retail purchase in the county.
Retail dealer means any person who engages in the business of selling firearms or firearm ammunition on a retail level in the county or to a person in the county.
Retail purchase means any transaction in which a person in the county acquires ownership by tendering consideration on a retail level.
Rimfire ammunition means f...
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