Amendment of Municipal Code Titles 1, 3, 4, 7, 8, 9, 10, 11, 14A, 14B, 14X and 15 (2026 Municipal Code Revenue Ordinance Alternative)
Votes › Finance › 19th Ward: Matthew J. O'Shea
- Record number: SO2025-0021719
- Type: Ordinance; category: Municipal Code Amendments
- Status: Final
- Sponsor: Matthew J. O'Shea (19th Ward)
- Co-sponsors (26): Anthony Beale (9th Ward), Felix Cardona Jr. (31st Ward), Peter Chico (10th Ward), William Conway (34th Ward), Derrick G. Curtis (18th Ward), Pat Dowell (3rd Ward), James M. Gardiner (45th Ward), Michelle A. Harris (8th Ward), Brian Hopkins (2nd Ward), Timothy R. Knudsen (43rd Ward), Bennett R. Lawson (44th Ward), Nicole T. Lee (11th Ward), Raymond A. Lopez (15th Ward), Gregory I. Mitchell (7th Ward), Emma Mitts (37th Ward), Anthony V. Napolitano (41st Ward), Samantha Nugent (39th Ward), Marty Quinn (13th Ward), Brendan Reilly (42nd Ward), Monique L. Scott (24th Ward), Debra L. Silverstein (50th Ward), Nicholas Sposato (38th Ward), Silvana Tabares (23rd Ward), Gilbert Villegas (36th Ward), Scott Waguespack (32nd Ward), Desmon C. Yancy (5th Ward)
- Committee: Committee on Finance
- Introduction Date: Dec 10, 2025
- Final Action Date: Dec 19, 2025
- Official record: Office of the City Clerk
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.
Nay (19): Daniel La Spata (1), Lamont J. Robinson (4), William E. Hall (6), Julia M. Ramirez (12), Jeylú B. Gutiérrez (14), David H. Moore (17), Jeanette B. Taylor (20), Michael D. Rodriguez (22), Byron Sigcho-López (25), Jessica L. Fuentes (26), Walter R. Burnett (27), Jason C. Ervin (28), Chris Taliaferro (29), Rossana Rodríguez Sánchez (33), Anthony J. Quezada (35), Angela Clay (46), Matthew J. Martin (47), Leni Manaa-Hoppenworth (48), Maria E. Hadden (49)
Yea (29): Brian Hopkins (2), Pat Dowell (3), Desmon C. Yancy (5), Gregory I. Mitchell (7), Michelle A. Harris (8), Anthony Beale (9), Peter Chico (10), Nicole T. Lee (11), Marty Quinn (13), Raymond A. Lopez (15), Derrick G. Curtis (18), Matthew J. O'Shea (19), Ronnie L. Mosley (21), Silvana Tabares (23), Monique L. Scott (24), Ruth Cruz (30), Felix Cardona Jr. (31), Scott Waguespack (32), William Conway (34), Gilbert Villegas (36), Emma Mitts (37), Nicholas Sposato (38), Samantha Nugent (39), Anthony V. Napolitano (41), Brendan Reilly (42), Timothy R. Knudsen (43), Bennett R. Lawson (44), James M. Gardiner (45), Debra L. Silverstein (50)
Not voting (2): Stephanie D. Coleman (16), Andre Vasquez Jr. (40)
Plain-language summary
Written by AI (@cf/openai/gpt-oss-120b) from the ordinance text only: UPDATED Substitute Ordinance SO2025-0021719.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
Impact report
Written by AI from the official document. AI can make mistakes; the official document always wins.
This budget ordinance would change many City of Chicago taxes, fees, and fines for 2026, including new taxes on social media companies and on alcohol bought to take home, new city licenses for video gaming, and a pause on the yearly property tax levy increase.
Who it affects
- Shoppers who buy alcohol at stores: They would pay a new 3% city tax on alcohol bought to drink off the premises, such as at liquor and grocery stores.
- Large social media companies: Companies that collect data on more than 100,000 Chicago users would pay $0.50 per Chicago user per month above 100,000, with the money going to a fund for mental and behavioral health.
- Bars, restaurants, and video gaming operators: Taverns and certain restaurants could get city licenses to host up to six video gaming terminals per location if they follow age, supervision, and state licensing rules.
- Rideshare riders and drivers: The text names Congestion Zone One and Congestion Zone Two for the extra charge on rides with a pickup or drop-off between 6 a.m. and 10 p.m., along with an extra $5.00 charge for single rides at O'Hare, Midway, Navy Pier, or McCormick Place.
- Homeowners and businesses with alarms: Homes would get two warnings for false burglar alarms before fines, while buildings would face fees for false fire alarms and hazardous material responses.
- Building trades workers and contractors: Licenses for electricians, plumbers, masons, crane operators, elevator mechanics, and general contractors would move to a single fee system that rises each year with inflation, and some fines would go up.
What changes
- The yearly automatic property tax levy increase would be paid out of no increase: it is suspended for 2026.
- Homes with burglar alarms would get warnings for the first two false alarms, then fines of $115 and $215.
- Many city license and permit fees would rise each January with inflation, capped at 2.5% a year in many cases.
- Online sports betting placed in Chicago would be taxed by the city, not just in-person betting.
- Commercial passenger boat operators would pay one annual license fee of $600 and must carry $1,000,000 in insurance.
Money
- Social media companies would pay $0.50 per Chicago user per month for users above 100,000, and the money would go to a Protecting Care Fund.
- People buying alcohol to take home would pay a 3% tax on the purchase price.
- Video gaming licenses would cost $500 plus $1,000 per terminal, for both location licenses and terminal licenses.
- Whoever controls a hazardous material would pay $1,800 when its release or threatened release brings a Fire Department response; false fire alarms would cost the property owner or tenant $500 to $1,000.
- Taste of Chicago coupon buyers would pay a $3.00 service charge per group of 14 coupons, and the money would go toward event costs.
Where: Congestion Zone One (bounded by Western Ave, Diversey Ave, Ashland Ave, Foster Ave, the lakefront, and 31st St); Congestion Zone Two (Cottage Grove Ave, Hyde Park Blvd, Lake Shore Drive, and 60th St); O'Hare International Airport; Midway International Airport; Navy Pier; McCormick Place; Wrigley Field, Guaranteed Rate Field, Soldier Field, United Center, and Wintrust Arena; Taste of Chicago
When: Most parts take effect January 1, 2026. Article IV Section 6 (public passenger vehicle license fees) takes effect February 1, 2026, and Article IV Section 3 takes effect July 1, 2026. The building trades and permit articles take effect upon passage, with new fees starting at least 10 days later or January 1, 2026, whichever is later.
Timeline
- Dec 10, 2025: Referred, City Council. The matter was Referred to Committee.
- Dec 16, 2025: Substituted, Committee on Finance. The matter was substituted in Commitee.
- Dec 16, 2025: Recommended to Pass, Committee on Finance. The matter was recommended to Pass by controlling legislative body.
- Dec 19, 2025: Passed, City Council (29 yea, 19 nay), at the City Council meeting. On motion of Alderperson Dowell, and unsuccessful motion to reconsider by Alderperson Mitchell, the matter was Passed.
Documents
- O2025-0021719 Revenue Ordinance.pdf (Legislation)
- UPDATED Substitute Ordinance SO2025-0021719.pdf (Legislation)
- NEW UPDATED SO2025-0021719 Substitute Ordinance 2.pdf (Legislation)
- SO2025-0021719 C.L..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 | Yea | $1,500 | Jonathan Buckner (lobbyist for Airbnb, Inc.) |
| Andre Vasquez Jr. | Not voting | $1,000 | Jonathan Buckner (lobbyist for Airbnb, Inc.) |
| Nicholas Sposato | Yea | $500 | Jonathan Buckner (lobbyist for Airbnb, Inc.) |
| James M. Gardiner | Yea | $500 | Jonathan Buckner (lobbyist for Airbnb, Inc.) |
| Angela Clay | Nay | $500 | Jonathan Buckner (lobbyist for Airbnb, Inc.) |
| Leni Manaa-Hoppenworth | Nay | $500 | Jonathan Buckner (lobbyist for Airbnb, Inc.) |
Related legislation
More from Matthew J. O'Shea
- Exemption from physical barrier requirement for commercial driveway alley access for Joe Kennedy (O2026-0028332, introduced Sep 23, 2026, Passed)
- Amendment of Municipal Code Section 4-244-140 to prohibit peddling in specified areas of 19th Ward (O2026-0026775, introduced Jul 15, 2026, Passed)
- Exemption from physical barrier requirement for commercial driveway alley access for Michael OMeara (O2026-0024996, introduced May 20, 2026, Passed)
More on Municipal Code Amendments
- Amendment of Municipal Code Section 9-24-065 regarding ability to pay pilot program (O2026-0029654, introduced Dec 8, 2026, Council Introduction)
- Amendment of Municipal Code Titles 3, 4 and 8 regarding technical and scriveners' corrections (2027 Municipal Code Corrections Ordinance) (O2026-0029649, introduced Oct 21, 2026, Referred)
- Amendment of Municipal Code Titles 2, 4, 6, 7, 8, 9, 10, 11, 14A, 15, 17 regarding management, structure, powers and functions of various… (O2026-0029644, introduced Oct 21, 2026, Referred)
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