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RSSParking Tax (7530)
| Municipal Code Reference: | 4-236 |
| CAPS Code Reference: | 1002920051115 |
| Tax Return Form Code: | Form 7530 |
| Procedure: | The Parking Tax applies to businesses that operate parking lots, which must collect the tax from customers and remit to the City of Chicago. |
| Tax Base: | Daily Tax Rate: $2 and under -- no tax due $2.01 - 4.99 -- $1.00 $5 - 11.99 -- $1.75 $12 or more -- $3.00 (Saturday through Sunday) -- $5.00 (Monday through Friday) Weekly Tax Rate: Monthly Tax Rate:
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| Exemptions, Deductions and Credits: | The Parking Tax does not apply to residential off-street parking of house or apartment tenants or condominiums required by the City of Chicago Zoning Ordinance, 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. |
| Rulings and Procedures: |
Parking Tax Ruling 1 - Residential off-street parking exemption December 2011 Information Bulletin - Parking Tax rate increases effective 1-1-2012 February 2000 Information Bulletin - Parking Tax Amendments/Record-Keeping Requirements |
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