# Amendment of Municipal Code Titles 1, 3, 4, 7, 8, 9, 10, 11, 14A, 14B, 14X and 15 (2026 Municipal Code Revenue Ordinance Alternative)

- Record number: **SO2025-0021719**
- Type: Ordinance; category: Municipal Code Amendments
- Status: Final
- Sponsor: O'Shea, Matthew J. (with 26 co-sponsors)
- Committee: Committee on Finance
- Introduced: Dec 10, 2025
- Final action: Dec 19, 2025
- Official record: [Office of the City Clerk](https://chicityclerkelms.chicago.gov/Matter/?matterId=39036309-ECD5-F011-8543-001DD8018EAF)

## Roll call: Passed Dec 19, 2025

**29 yea, 19 nay.** This was a divided vote. On motion of Alderperson Dowell, and unsuccessful motion to reconsider by Alderperson Mitchell, the matter was Passed. Voted at the [City Council meeting of Dec 19, 2025](https://www.chicagopolitics.org/meeting/FFD2DC30-AFDA-F011-8543-001DD80C6DA5).

**Nay (19)**: [Daniel La Spata](https://www.chicagopolitics.org/ward/1) (1), [Lamont J. Robinson](https://www.chicagopolitics.org/ward/4) (4), [William E. Hall](https://www.chicagopolitics.org/ward/6) (6), [Julia M. Ramirez](https://www.chicagopolitics.org/ward/12) (12), [Jeylú B. Gutiérrez](https://www.chicagopolitics.org/ward/14) (14), [David H. Moore](https://www.chicagopolitics.org/ward/17) (17), [Jeanette B. Taylor](https://www.chicagopolitics.org/ward/20) (20), [Michael D. Rodriguez](https://www.chicagopolitics.org/ward/22) (22), [Byron Sigcho-López](https://www.chicagopolitics.org/ward/25) (25), [Jessica L. Fuentes](https://www.chicagopolitics.org/ward/26) (26), [Walter R. Burnett](https://www.chicagopolitics.org/ward/27) (27), [Jason C. Ervin](https://www.chicagopolitics.org/ward/28) (28), [Chris Taliaferro](https://www.chicagopolitics.org/ward/29) (29), [Rossana Rodríguez Sánchez](https://www.chicagopolitics.org/ward/33) (33), [Anthony J. Quezada](https://www.chicagopolitics.org/ward/35) (35), [Angela Clay](https://www.chicagopolitics.org/ward/46) (46), [Matthew J. Martin](https://www.chicagopolitics.org/ward/47) (47), [Leni Manaa-Hoppenworth](https://www.chicagopolitics.org/ward/48) (48), [Maria E. Hadden](https://www.chicagopolitics.org/ward/49) (49)

**Yea (29)**: [Brian Hopkins](https://www.chicagopolitics.org/ward/2) (2), [Pat Dowell](https://www.chicagopolitics.org/ward/3) (3), [Desmon C. Yancy](https://www.chicagopolitics.org/ward/5) (5), [Gregory I. Mitchell](https://www.chicagopolitics.org/ward/7) (7), [Michelle A. Harris](https://www.chicagopolitics.org/ward/8) (8), [Anthony Beale](https://www.chicagopolitics.org/ward/9) (9), [Peter Chico](https://www.chicagopolitics.org/ward/10) (10), [Nicole T. Lee](https://www.chicagopolitics.org/ward/11) (11), [Marty Quinn](https://www.chicagopolitics.org/ward/13) (13), [Raymond A. Lopez](https://www.chicagopolitics.org/ward/15) (15), [Derrick G. Curtis](https://www.chicagopolitics.org/ward/18) (18), [Matthew J. O'Shea](https://www.chicagopolitics.org/ward/19) (19), [Ronnie L. Mosley](https://www.chicagopolitics.org/ward/21) (21), [Silvana Tabares](https://www.chicagopolitics.org/ward/23) (23), [Monique L. Scott](https://www.chicagopolitics.org/ward/24) (24), [Ruth Cruz](https://www.chicagopolitics.org/ward/30) (30), [Felix Cardona Jr.](https://www.chicagopolitics.org/ward/31) (31), [Scott Waguespack](https://www.chicagopolitics.org/ward/32) (32), [William Conway](https://www.chicagopolitics.org/ward/34) (34), [Gilbert Villegas](https://www.chicagopolitics.org/ward/36) (36), [Emma Mitts](https://www.chicagopolitics.org/ward/37) (37), [Nicholas Sposato](https://www.chicagopolitics.org/ward/38) (38), [Samantha Nugent](https://www.chicagopolitics.org/ward/39) (39), [Anthony V. Napolitano](https://www.chicagopolitics.org/ward/41) (41), [Brendan Reilly](https://www.chicagopolitics.org/ward/42) (42), [Timothy R. Knudsen](https://www.chicagopolitics.org/ward/43) (43), [Bennett R. Lawson](https://www.chicagopolitics.org/ward/44) (44), [James M. Gardiner](https://www.chicagopolitics.org/ward/45) (45), [Debra L. Silverstein](https://www.chicagopolitics.org/ward/50) (50)

**Not voting (2)**: [Stephanie D. Coleman](https://www.chicagopolitics.org/ward/16) (16), [Andre Vasquez Jr.](https://www.chicagopolitics.org/ward/40) (40)

## Plain-language summary

> Written by AI (@cf/openai/gpt-oss-120b) from the ordinance text only: [UPDATED Substitute Ordinance SO2025-0021719.pdf](https://www.chicagopolitics.org/files/clerk/matterattachmentspublic/9860dd46-7fc7-4a91-9ed1-9abd5ca83301.pdf). AI can make mistakes; the official document always wins.

The ordinance updates many city fees and taxes, adding a $3 service charge for Taste of Chicago coupons and setting new rates for various licenses, inspections, and vehicle-related taxes. It also introduces a 11.15% tax on personal-property leases and a per-bag tax on checkout bags. Many of these fees will rise over time based on the consumer-price index.

- A $3 service charge is added for each set of 14 Taste of Chicago coupons.
- License and inspection fees will be adjusted every two years using the CPI, up to a 2.5% increase per year.
- A tax of 11.15% is imposed on leases or rentals of personal property within the city.
- A tax of $0.15 (or $0.10) is applied to each checkout bag sold or used in Chicago.
- Ground-transportation vehicles face additional per-ride and per-day taxes, including extra charges in downtown and airport zones.

**Money**

- $3.00 – service charge for each set of 14 Taste of Chicago coupons
- $550.00 – annual regulated business license fee for a massage establishment
- $750.00 – annual regulated business license fee for a pharmaceutical representative
- $0.15 – tax per checkout bag sold or used (or $0.10 for certain bags)
- $90.00 – annual wheel tax license fee for motor vehicles (excluding motorcycles)

**Who**: The changes affect Chicago residents, businesses that lease personal property, retailers using checkout bags, food-service operators, and drivers or owners of ground-transportation and other vehicles.

**Where**: Chicago, Illinois

## Timeline

- Dec 10, 2025: Referred, City Council
- Dec 16, 2025: Substituted, Committee on Finance
- Dec 16, 2025: Recommended to Pass, Committee on Finance
- Dec 19, 2025: Passed, City Council

## Documents

- [O2025-0021719 Revenue Ordinance.pdf](https://www.chicagopolitics.org/files/clerk/matterattachmentspublic/dc392f47-b5c4-4514-8b9f-679c93011ee7.pdf) (Legislation)
- [UPDATED Substitute Ordinance SO2025-0021719.pdf](https://www.chicagopolitics.org/files/clerk/matterattachmentspublic/9860dd46-7fc7-4a91-9ed1-9abd5ca83301.pdf) (Legislation)
- [NEW UPDATED SO2025-0021719 Substitute Ordinance 2.pdf](https://www.chicagopolitics.org/files/clerk/matterattachmentspublic/27253856-496b-4f12-81be-4d69dddfcc7a.pdf) (Legislation)
- [SO2025-0021719 C.L..pdf](https://www.chicagopolitics.org/files/clerk/matterattachmentspublic/a6de8bc2-64b9-4280-81f2-4f564575b881.pdf) (Committee Letter)

## Lobbying and money

> Computed links; money near a vote is not evidence that it influenced the vote.

**Who lobbied on it**

- Airbnb, Inc.: DEFEAT SO2025-0021719 (1 filing, Oct 1, 2025 to Dec 31, 2025; Jonathan Buckner; matched by record number)

**Money from these interests in the 365 days before the vote**

| Member | Vote | Amount | From |
| --- | --- | --- | --- |
| [Brendan Reilly](https://www.chicagopolitics.org/ward/42) | Yea | $1,500 | Jonathan Buckner (lobbyist for Airbnb, Inc.) |
| [Andre Vasquez Jr.](https://www.chicagopolitics.org/ward/40) | Not voting | $1,000 | Jonathan Buckner (lobbyist for Airbnb, Inc.) |
| [Nicholas Sposato](https://www.chicagopolitics.org/ward/38) | Yea | $500 | Jonathan Buckner (lobbyist for Airbnb, Inc.) |
| [James M. Gardiner](https://www.chicagopolitics.org/ward/45) | Yea | $500 | Jonathan Buckner (lobbyist for Airbnb, Inc.) |
| [Angela Clay](https://www.chicagopolitics.org/ward/46) | Nay | $500 | Jonathan Buckner (lobbyist for Airbnb, Inc.) |
| [Leni Manaa-Hoppenworth](https://www.chicagopolitics.org/ward/48) | Nay | $500 | Jonathan Buckner (lobbyist for Airbnb, Inc.) |

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Source: https://www.chicagopolitics.org/matter/39036309-ECD5-F011-8543-001DD8018EAF · Chicago Politics, an independent, nonpartisan tracker of the Chicago City Council. Guide for agents: https://www.chicagopolitics.org/llms.txt