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PROPOSED ORDINANCE AMENDMENT
ARTICLE VII. - USE TAX
BE IT ORDAINED, by the Cook County Board of Commissioners, that Chapter 74, Taxation, Article VII., Use Tax, Sections 74-271 and 74-273 of the Cook County Code are hereby amended as follows:
Sec. 74-271. - 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:
Aircraft means a device that is used or intended to be used for flight in the air.
Aircraft hangar means a shelter for housing or repairing aircraft.
Aircraft hangar operator means any person who is the owner, operator or manager of an aircraft hangar located in the County.
County means Cook County, Illinois.
Contrivance [sic].
Department means the Department of Revenue.
Director means the director of the Department of Revenue or duly authorized representative.
Dock means a waterfront, pier, harbor, port, that serve as a landing area for watercraft.
Docking facility means a place for securing or storing watercraft or a place where watercraft can be moored or secured from drifting away.
Lessor means any person engaged in the business of leasing, to others, tangible personal property. Lessors of Tangible Personal Property are the users of such property.
Moor means to fasten with or as fastened with cables, lines, anchors or otherwise.
Motor vehicle means every vehicle which is self-propelled and every vehicle which is propelled by electric power obtained from overhead trolley wires but not operated upon rails, including, but not limited to, aircraft, watercraft, cars, trucks or other similar vehicles; the term motor vehicle does not include vehicles moved solely by human power, motorized wheelchairs, low-speed electric bicycles, and low-speed gas bi...
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