HomeMy WebLinkAboutORDINANCES-2018-133-O-1811/12/2018
11 /2/2018
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AN ORDINANCE
Amending Section 3-2-19 of the Evanston City Code, i°Transportation
Network Company Tax"
NOW BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
EVANSTON, COOK COUNTY, ILLINOIS:
SECTION 1: Section 3-2-19 "Transportation Network Company Tax" of
the Evanston City Code of 2012, as amended, is hereby further amended to read as
follows:
3-2-19. — TRANSPORTATION NETWORK COMPANY TAX
3-2-19-1. — DEFINITIONS.
For the purposes of this Section, the following definitions apply:
CITY MANAGER. The City of Evanston City Manager or
his/her designee.
RIDE. Any ride during which transportation
network company services are provided
by a transportation network company
driver in the City of Evanston.
SHARED RIDE. A ride which prior to commencement of
the ride, a rider requests through the
transportation network company's digital
network to share the ride with one or
more riders and each rider is charged a
fare that is calculated, in whole or in part,
based on the rider's request to share all
or a part of the rider with one or more
riders, regardless of whether the rider
actually shares all or a part of the ride.
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SOLO RIDE.
TRANSPORTATION NETWORK
COMPANY.
TRANSPORTATION NETWORK
VEHICLE.
TRANSPORTATION NETWORK
COMPANY DRIVER.
TRANSPORTATION NETWORK
COMPANY SERVICES.
WHEELCHAIR ACCESSIBLE VEHICLE
RIDE
A ride that is other than a shared ride.
Has the meaning as defined in the
Transportation Network Providers Act,
625 ILCS 57/et seq., as may be amended
from time to time.
Has the meaning as defined in City Code
Section 3-17-1 as may be amended from
time to time.
Has the meaning as defined in the
Transportation Network Providers Act,
625 ILCS 57/et seq., as may be amended
from time to time.
Has the meaning as defined in the
Transportation Network Providers Act,
625 ILCS 57/et seq., as may be amended
from time to time.
A ride in a transportation network vehicle
that a person in a wheelchair may enter
and exit independently or with assistance
while seated in a wheelchair. A
wheelchair -accessible transportation
network vehicle shall comply with all
applicable standards provided by law for
wheelchair -accessible vehicles.
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3-2-19-2. — TRANSPORTATION NETWORK COMPANY TAX IMPOSED.
A tax is imposed and levied on all transportation network companies operating
transportation network company services performed by transportation network company
drivers in the City of Evanston. The rate is based on the type of ride provided. If the
ride is a shared ride, the rate is twenty cents ($0.20) per transportation network vehicle
per ride accepted. If the ride is a solo ride, the rate is forty-five cents ($.45) per
transportation network vehicle per ride accepted. If the ride is a wheelchair accessible
vehicle ride, no fee will be assessed. The incidence of the tax and the obligation to pay
the tax are imposed upon the transportation network company operating services for
any ride accepted originating or ending in the City of Evanston. This tax is in addition to
any and all other taxes imposed.
3-2-19-3. — COLLECTION OF TAX.
(A) Except as otherwise provided, the tax must be collected by each transportation
network company operating transportation network company services in the City
of Evanston. The transportation network company must remit the tax and file
returns in accordance with this Section.
(B) Each transportation network company must collect the tax from each
transportation network company driver operating a transportation network vehicle
in the City of Evanston.
(C) If a transportation network company fails to collect the tax imposed by this
Section from a transportation network company driver, then the transportation
network company driver must file a return and pay the tax directly to the City on
or before the date required by City Code Subsection 3-2-19-6(A).
3-2-19-4. — ADMINISTRATION AND ENFORCEMENT.
The City Manager will administer and enforce the tax imposed and levied by the City
and will collect all amounts due to the City from the transportation network companies
operating transportation network company services in the City of Evanston.
3-2-19-5. — BOOKS AND RECORDS.
Every transportation network company required to collect the tax imposed by this
Section must keep accurate books and records of its business or activity, including
original source documents, books of entry, and/or digital records, denoting the
transaction that gave rise, or may have given rise, to the tax liability or any exemption
that may be claimed. All such books and records must be legibly kept in the English
language. All books and records regarding the tax imposed and levied are subject to,
and must be available for inspection by, the City Manager.
3-2-19-6. — TRANSMITTAL OF TAX REVENUE.
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(A) A transportation network company must file tax returns with the City showing tax
receipts received with respect to every transaction for every ride accepted during
each and every quarterly calendar period. These returns will be on forms
prescribed by the City Manager. The quarterly return for each completed period
is due within twenty (20) days of the completion of the applicable calendar
quarter period ending March 31, June 30, September 30, or December 31, as the
case may be. At the time of filing such tax returns, the transportation network
company must pay to the City all taxes due for the period to which the tax return
applies.
(B) If any tax is not timely paid when due, a penalty at the rate of ten percent (10%)
per thirty (30) day period, or portion thereof, from the day of delinquency, will be
added and collected. The City may file an action to enforce the payment and
collection of the tax imposed by this Section, as well as any penalty that is
added. The City may suspend or revoke the City registration of any
transportation network company that refuses or fails to pay the tax imposed by
this Section.
3-2-19-7. — REGISTRATION.
Every transportation network company must register with the City within thirty (30) days
after the date of commencing transportation network company services in the City of
Evanston. If a transportation network company is already operating transportation
network company services in the City, any such company must register with the City on
or before January 1, 2018. In addition, all transportation network companies operating in
the City must maintain their current registration and licensure with the City of Chicago.
3-2-19-8. — PENALTY.
Any transportation network company, transportation network company driver, firm or
corporation who violates any of the provisions of this Section 3-2-19 will be fined two
hundred dollars ($200.00) for each offense. A separate offense is deemed committed
on each day on which a violation occurs or continues to exist.
3-2-19-9. — DEPOSIT OF FUNDS.
All proceeds resulting from the imposition of this tax, including; interest and penalties,
will be deposited in the City of Evanston General Fund.
SECTION 2: The findings and recitals contained herein are declared to be
prima facie evidence of the law of the City and shall be received in evidence as
provided by the Illinois Compiled Statutes and the courts of the State of Illinois.
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SECTION 3: All ordinances or parts of ordinances in conflict herewith
are hereby repealed.
2019.
SECTION 4: This ordinance will be in full force and effect on January 1,
SECTION 5: If any provision of this ordinance or application thereof to any
person or circumstance is ruled unconstitutional or otherwise invalid, such invalidity
shall not affect other provisions or applications of this ordinance that can be given effect
without the invalid application or provision, and each invalid provision or invalid
application of this ordinance is severable.
Introduced: No Nle-"ibe( 1 a , 2018 Approved:
Adopted: N b vember �� , 2018 12018
S Pephen �HagPay o r'
Attest: Approved as to
form:
Devon Reid, City Clerk Michelle L. Masoncup, dorporation
Counsel
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