Board of Commissioners of Cook County - File #: 23-5690

• File #: 23-5690
• Version: 1
• Name: Use Tax Amendment Board Item 11.2023
• Type: Ordinance Amendment
• Status: Approved
• File created: 11/2/2023
• In control: Finance Committee
• On agenda: 11/16/2023
• Final action: 12/14/2023
• Title: PROPOSED ORDINANCE AMENDMENT USE TAX NOW THEREFORE BE IT ORDAINED, by the Cook County Board of Commissioners that Chapter 74 - Taxation, Article VII. Use Tax, Sections 74-270 through 74-319 be amended as follows: ARTICLE VII. - USE TAX Sec. 74-270. - Short title. This Article shall be known and may be cited as the Cook County Home Rule County Use Tax Ordinance. 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. Department means the Department of...
• Sponsors: TONI PRECKWINKLE (President), FRANK J. AGUILAR, ALMA E. ANAYA, SCOTT R. BRITTON, JOHN P. DALEY, DENNIS DEER, BRIDGET DEGNEN, BRIDGET GAINER, MONICA GORDON, BILL LOWRY, DONNA MILLER, STANLEY MOORE, JOSINA MORITA, KEVIN B. MORRISON, SEAN M. MORRISON, ANTHONY J. QUEZADA, TARA S. STAMPS, MAGGIE TREVOR

Date	Ver.	Action By	Motion	Result
12/14/2023	1	Board of Commissioners	approve	Pass
12/13/2023	1	Finance Committee
11/16/2023	1	Board of Commissioners	refer	Pass

title
PROPOSED ORDINANCE AMENDMENT

USE TAX

NOW THEREFORE BE IT ORDAINED, by the Cook County Board of Commissioners that Chapter 74 - Taxation, Article VII. Use Tax, Sections 74-270 through 74-319 be amended as follows:

ARTICLE VII. - USE TAX

Sec. 74-270. - Short title.

This Article shall be known and may be cited as the Cook County Home Rule County Use Tax Ordinance.

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.

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.

IDOR means the Illinois Department of Revenue.

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 vehic...