Tire Fee (BA94)
Municipal Code Reference: | 3-55 |
CAPS Code Reference: | 1002920051906 |
Tax Return Form Code: | Form BA94 |
Procedure: | The Tire Fee applies to the retail sale of new tires at a rate of $1.00 per tire. |
Tax Base: | $1.00 for each new tire sold at retail |
Exemptions, Deductions and Credits: | The tire fee does not apply to sales of used tires or reprocessed tires. |
Rulings and Procedures: | August 2005 Information Bulletin - Tire Fee |
Businesses registered for Tire Fee Tax with the Chicago Department of Finance.