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84-542: The Authority was originally created to administer the proceeds of San Francisco's first local sales tax for transportation, which began in 1990 and was passed by voters in 1989 as Proposition B. Since then, the agency has taken additional responsibilities mandated by state law. Beginning in 2004, SFCTA became the administrator of the Proposition K sales tax for transportation approved in November 2003, which substituted

168-544: A 10 percent federal sales tax on indoor tanning services, effective July 1, 2010. Unlike previous federal excise taxes, this tax is collected directly from the consumer by the seller and based on the sale price rather than a quantity. However, the new tax is selective rather than general, applying only to a specific service. Canada uses a value-added federal Goods and Services Tax with a rate of 5 percent, effective since January 1, 2008. Alberta, Yukon, Northwest Territories, and Nunavut have no territorial sales taxes, so only

252-403: A Democrat, was elected in 1955, in the era of machine politics . In 1956, the city conducted its last major expansion when it annexed the land under O'Hare airport, including a small portion of DuPage County. By the 1960s, white residents in several neighborhoods left the city for the suburban areas – in many American cities, a process known as white flight – as Blacks continued to move beyond

336-518: A city must be able to import consumers to buy goods locally. If local sales taxes are too high, consumers will travel to other areas to purchase goods. In the United States, every state with a sales tax law has a use tax component in that law applying to purchases from out-of-state mail order, catalog and e-commerce vendors, a category also known as "remote sales". As e-commerce sales have grown in recent years, noncompliance with use tax has had

420-572: A commission to study the possibility of internet taxation, but the commission did not make any formal recommendations. In a report issued in 2003, the Congressional Budget Office warned of the economic burden of a "multiplicity of tax systems, particularly for smaller firms". In an effort to reduce the burden of compliance with the tax laws of multiple jurisdictions, the Streamlined Sales Tax Project

504-402: A different manner. Generally, there are four types of electronic commerce: intermediaries, retail, business-to-business and media, all of which are affected by consumer response to sales tax. However, while consumers are technically supposed to pay a sales tax when it comes to cross state border transactions, the practicality of enforcing it is impossible. As a result, online retail stores have had

588-449: A distinct advantage in that they do not have to charge a sales tax. That has led many economists to examine consumer sensitivity when it comes to sales taxes. While some researchers have concluded a high elasticity of online purchase probability with respect to sales tax at around 2.3, others have found smaller figures of around 0.5. That means that enforcing an online sales tax would have negligible effects on aggregate sales. Economists at

672-470: A growing impact on state revenues. The Congressional Budget Office estimated that uncollected use taxes on remote sales in 2003 could be as high as $ 20.4 billion. Uncollected use tax on remote sales was projected to run as high as $ 54.8 billion for 2011. Enforcement of the tax on remote sales, however, is difficult. Unless the vendor has a physical location, or nexus , within a state, the vendor cannot be required to collect tax for that state. This limitation

756-495: A heart attack soon after. Washington was succeeded by 6th ward alderperson Eugene Sawyer , who was elected by the Chicago City Council and served until a special election. Richard M. Daley , son of Richard J. Daley, was elected in 1989. His accomplishments included improvements to parks and creating incentives for sustainable development , as well as closing Meigs Field in the middle of the night and destroying

840-665: A model for the new field of social work . During the 1870s and 1880s, Chicago attained national stature as the leader in the movement to improve public health. City laws and later, state laws that upgraded standards for the medical profession and fought urban epidemics of cholera , smallpox , and yellow fever were both passed and enforced. These laws became templates for public health reform in other cities and states. The city established many large, well-landscaped municipal parks , which also included public sanitation facilities. The chief advocate for improving public health in Chicago

924-479: A new grade with the use of jackscrews for raising buildings. While elevating Chicago, and at first improving the city's health, the untreated sewage and industrial waste now flowed into the Chicago River , and subsequently into Lake Michigan , polluting the city's primary freshwater source. The city responded by tunneling two miles (3.2 km) out into Lake Michigan to newly built water cribs . In 1900,

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1008-567: A sales tax could be mitigated, e.g., by excluding rent, or by exempting "necessary" items, such as food, clothing and medicines. Investopedia defines a regressive tax as "[a] tax that takes a larger percentage from low-income people than from high-income people. A regressive tax is generally a tax that is applied uniformly. This means that it hits lower-income individuals harder". Higher sales taxes have been shown to have many different effects on local economies. With higher taxes, more consumers are starting to reconsider where they shop, according to

1092-577: A study conducted in Minnesota and Wisconsin, where the sales tax was raised on cigarettes. Effects of higher sales tax were not shown immediately in sales, but about six months after the taxes were raised. High sales taxes can be used to relieve property taxes but only when property taxes are lowered subsequently. Studies that have shown this correlation were conducted in Georgia by cities raising sales tax and lowering property taxes. To combat sales loss,

1176-409: Is "imposed upon all retailers" for the "privilege of selling tangible personal property at retail". Strictly speaking, only the retailer is responsible for the payment of the tax; when a retailer adds this tax to the purchase price, the consumer is merely reimbursing the retailer by contractual agreement. When consumers purchase goods from out-of-state (in which case the seller owes no tax to California)

1260-638: Is 10.25%, consisting of 6.25% state, 1.25% city, 1.75% county and 1% regional transportation authority. Chicago also has the Metropolitan Pier and Exposition Authority tax on food and beverage of 1% (which means eating out is taxed at 11.25%). For Baton Rouge , Louisiana , the tax is 9.45%, which is 4.45% state & 5% local. In Los Angeles it is 9.5%, which is 7.25% state & 2.25% county. Sales and use taxes in California are made up of various state, county and city taxes. The state tax

1344-477: Is a stub . You can help Misplaced Pages by expanding it . This article about transportation in California is a stub . You can help Misplaced Pages by expanding it . Sales tax A sales tax is a tax paid to a governing body for the sales of certain goods and services. Usually laws allow the seller to collect funds for the tax from the consumer at the point of purchase . When a tax on goods or services

1428-402: Is difficult to enforce the taxes on electronic commerce especially for digital goods that trade across different countries. The effect that a sales tax has on consumer and producer behavior is rather large. The price elasticity of demand for online products is high, meaning that consumers are price sensitive and their demand will significantly change with small changes in price. This means that

1512-553: Is for resale. The tax is otherwise charged on each item sold to purchasers without such a certificate and who are under the jurisdiction of the taxing authority. Other types of sales taxes, or similar taxes: Most countries in the world have sales taxes or value-added taxes at all or several of the national, state, county, or city government levels. Countries in Western Europe , especially in Scandinavia , have some of

1596-407: Is known to botanists as Allium tricoccum and known more commonly as "ramps". The first known reference to the site of the current city of Chicago as " Checagou " was by Robert de LaSalle around 1679 in a memoir. Henri Joutel , in his journal of 1688, noted that the eponymous wild "garlic" grew profusely in the area. According to his diary of late September 1687: ... when we arrived at

1680-403: Is paid to a governing body directly by a consumer, it is usually called a use tax . Often laws provide for the exemption of certain goods or services from sales and use tax, such as food, education, and medicines. A value-added tax (VAT) collected on goods and services is related to a sales tax. See Comparison with sales tax for key differences. Conventional or retail sales tax is levied on

1764-554: Is routinely ranked among the world's top six busiest airports by passenger traffic , and the region is also the nation's railroad hub. The Chicago area has one of the highest gross domestic products (GDP) of any urban region in the world, generating $ 689 billion in 2018. Chicago's economy is diverse , with no single industry employing more than 14% of the workforce. Chicago is a major destination for tourism , including visitors to its cultural institutions , and Lake Michigan beaches . Chicago's culture has contributed much to

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1848-612: Is the most populous city in the U.S. state of Illinois and in the Midwestern United States . With a population of 2,746,388, as of the 2020 census , it is the third-most populous city in the United States after New York City and Los Angeles . As the seat of Cook County , the second-most populous county in the U.S., Chicago is the center of the Chicago metropolitan area , often colloquially called "Chicagoland" and home to 9.6 million residents. Located on

1932-479: The Black Belt . While home loan discriminatory redlining against blacks continued, the real estate industry practiced what became known as blockbusting , completely changing the racial composition of whole neighborhoods. Structural changes in industry, such as globalization and job outsourcing, caused heavy job losses for lower-skilled workers. At its peak during the 1960s, some 250,000 workers were employed in

2016-719: The Calumet River in the industrial far South Side—flow either entirely or partially through the city. Chicago's history and economy are closely tied to its proximity to Lake Michigan. While the Chicago River historically handled much of the region's waterborne cargo, today's huge lake freighters use the city's Lake Calumet Harbor on the South Side. The lake also provides another positive effect: moderating Chicago's climate, making waterfront neighborhoods slightly warmer in winter and cooler in summer. When Chicago

2100-562: The Chicago School , the development of the City Beautiful movement , and the steel-framed skyscraper . Chicago is an international hub for finance, culture , commerce, industry, education, technology, telecommunications, and transportation . It has the largest and most diverse finance derivatives market in the world, generating 20% of all volume in commodities and financial futures alone. O'Hare International Airport

2184-462: The Civil War that they functioned collectively as a general sales tax. The first broad-based, general sales taxes in the United States were enacted by Kentucky and Mississippi in 1930, although Kentucky repealed its sales tax in 1936. The federal government's per-gallon tax of gasoline (beginning at one cent per gallon in 1932) and per-package tax of cigarettes ($ 1.01 per package since 2009) are

2268-599: The Great Lakes to connect to the Mississippi River. A flourishing economy brought residents from rural communities and immigrants from abroad. Manufacturing and retail and finance sectors became dominant, influencing the American economy . The Chicago Board of Trade (established 1848) listed the first-ever standardized "exchange-traded" forward contracts, which were called futures contracts . In

2352-542: The Jefferson Township , which now makes up most of Chicago's Northwest Side . The desire to join the city was driven by municipal services that the city could provide its residents. Chicago's flourishing economy attracted huge numbers of new immigrants from Europe and migrants from the Eastern United States . Of the total population in 1900, more than 77% were either foreign-born or born in

2436-511: The Miami , Sauk and Meskwaki peoples in this region. The first known permanent settler in Chicago was trader Jean Baptiste Point du Sable . Du Sable was of African descent, perhaps born in the French colony of Saint-Domingue (Haiti), and established the settlement in the 1780s. He is commonly known as the "Founder of Chicago." In 1795, following the victory of the new United States in

2520-592: The New Negro Movement , in art, literature, and music. Continuing racial tensions and violence, such as the Chicago race riot of 1919 , also occurred. The ratification of the 18th amendment to the Constitution in 1919 made the production and sale (including exportation) of alcoholic beverages illegal in the United States. This ushered in the beginning of what is known as the gangster era, a time that roughly spans from 1919 until 1933 when Prohibition

2604-836: The Northwest Indian War , an area that was to be part of Chicago was turned over to the U.S. for a military post by native tribes in accordance with the Treaty of Greenville . In 1803, the U.S. Army constructed Fort Dearborn , which was destroyed during the War of 1812 in the Battle of Fort Dearborn by the Potawatomi before being later rebuilt. After the War of 1812, the Ottawa , Ojibwe , and Potawatomi tribes ceded additional land to

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2688-552: The Organisation for Economic Co-operation and Development studied the effects of various types of taxes on the economic growth of developed nations within the OECD and found that sales taxes are one of the least harmful taxes for growth. Because the rate of a sales tax does not change based on a person's income or wealth, sales taxes are generally considered regressive . However, it has been suggested that any regressive effect of

2772-469: The University of Chicago , Northwestern University , and the University of Illinois Chicago , among other institutions of learning . Professional sports in Chicago include all major professional leagues , including two Major League Baseball teams. The name Chicago is derived from a French rendering of the indigenous Miami–Illinois word shikaakwa for a wild relative of the onion ; it

2856-698: The Washington and Jackson Parks. During World War I and the 1920s there was a major expansion in industry. The availability of jobs attracted African Americans from the Southern United States . Between 1910 and 1930, the African American population of Chicago increased dramatically, from 44,103 to 233,903. This Great Migration had an immense cultural impact, called the Chicago Black Renaissance , part of

2940-494: The 1800s, Chicago became the nation's railroad hub, and by 1910 over 20 railroads operated passenger service out of six different downtown terminals. In 1883, Chicago's railway managers needed a general time convention, so they developed the standardized system of North American time zones . This system for telling time spread throughout the continent. In 1893, Chicago hosted the World's Columbian Exposition on former marshland at

3024-477: The 1850s, Chicago gained national political prominence as the home of Senator Stephen Douglas , the champion of the Kansas–Nebraska Act and the "popular sovereignty" approach to the issue of the spread of slavery. These issues also helped propel another Illinoisan, Abraham Lincoln , to the national stage. Lincoln was nominated in Chicago for U.S. president at the 1860 Republican National Convention , which

3108-497: The 1992 Quill v. North Dakota decision determined that only the U.S. Congress has the authority to enact interstate taxes. Electronic commerce business can also be affected by consumption taxes. It can be separated into four categories: retail, intermediaries, business-to-business and media (Goldfarb 2008). These categories were affected varying degrees. The intermediaries were affected by the retail sales tax since it provides platforms for transitions between different parties (such as

3192-705: The 57th mayor of Chicago. Chicago is located in northeastern Illinois on the southwestern shores of freshwater Lake Michigan. It is the principal city in the Chicago Metropolitan Area , situated in both the Midwestern United States and the Great Lakes region . The city rests on a continental divide at the site of the Chicago Portage, connecting the Mississippi River and the Great Lakes watersheds . In addition to it lying beside Lake Michigan, two rivers—the Chicago River in downtown and

3276-535: The Amazon marketplace). Business-to-Business transactions will be placed in different circumstances by whether the case will be taxed in the US. Electronic commerce goods are usually not taxed the same especially across the stats in the US. Different states have their own sales tax regulations, for example, some states use their standard sales taxes law for the digital goods, and some of the states have specific laws for them. It

3360-455: The Chicago River were devastated; by 1933 over 50% of industrial jobs in the city had been lost, and unemployment rates amongst blacks and Mexicans in the city were over 40%. The Republican political machine in Chicago was utterly destroyed by the economic crisis, and every mayor since 1931 has been a Democrat . From 1928 to 1933, the city witnessed a tax revolt, and the city was unable to meet payroll or provide relief efforts. The fiscal crisis

3444-638: The Congestion Management Program (CMP). As part of its responsibilities, the Authority leverages state and federal transportation funds and grants to complement the revenues collected from the tax for transportation. The Authority also monitors transportation system performance to ensure that San Francisco gets a good economic return from its transportation investments. SFCTA also prepares a long-term Countywide Transportation Plan to guide future investment decisions. As program manager for

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3528-538: The GST is collected. Other provinces have either a Provincial Sales Tax (PST) or the Harmonized Sales Tax (HST), which is a single, blended combination of the GST and PST. Businesses can reduce the impact of sales tax for themselves and their customers by planning for the tax consequences of all activities. Sales tax reduction or mitigation strategies can include the following: Chicago Chicago

3612-535: The Mississippi River. In 1871, the Great Chicago Fire destroyed an area about 4 miles (6.4 km) long and 1-mile (1.6 km) wide, a large section of the city at the time. Much of the city, including railroads and stockyards , survived intact, and from the ruins of the previous wooden structures arose more modern constructions of steel and stone. These set a precedent for worldwide construction. During its rebuilding period, Chicago constructed

3696-578: The South arrived in the city to work in the steel mills, railroads, and shipping yards. On December 2, 1942, physicist Enrico Fermi conducted the world's first controlled nuclear reaction at the University of Chicago as part of the top-secret Manhattan Project . This led to the creation of the atomic bomb by the United States, which it used in World War II in 1945. Mayor Richard J. Daley ,

3780-505: The TCFA, the Authority approves funding for transportation projects that directly benefit air quality by reducing motor vehicle emissions. Since 2013, the executive director of the SFCTA is Tilly Chang, who was previously the deputy director. Previous executive directors include José Luis Moscovich, Andrew Nash, Carmen Clark and Brigid Hynes-Cherin. This San Francisco -related article

3864-515: The United States government has never used a general sales tax, an excise tax on whiskey enacted in 1791 was one of its first fund raising efforts. The unpopularity of this tax with farmers on the western frontier led to the Whiskey Rebellion in 1794. Federal and state sales taxes in the United States remained selective, rather than general, through the 19th century. However, excise taxes were applied to so many specific commodities during

3948-624: The United States in the 1816 Treaty of St. Louis . The Potawatomi were forcibly removed from their land after the 1833 Treaty of Chicago and sent west of the Mississippi River as part of the federal policy of Indian removal . On August 12, 1833, the Town of Chicago was organized with a population of about 200. Within seven years it grew to more than 6,000 people. On June 15, 1835, the first public land sales began with Edmund Dick Taylor as Receiver of Public Monies. The City of Chicago

4032-787: The United States of foreign parentage. Germans , Irish , Poles , Swedes , and Czechs made up nearly two-thirds of the foreign-born population (by 1900, whites were 98.1% of the city's population). Labor conflicts followed the industrial boom and the rapid expansion of the labor pool, including the Haymarket affair on May 4, 1886, and in 1894 the Pullman Strike . Anarchist and socialist groups played prominent roles in creating very large and highly organized labor actions. Concern for social problems among Chicago's immigrant poor led Jane Addams and Ellen Gates Starr to found Hull House in 1889. Programs that were developed there became

4116-565: The city include the central business district, called the Loop , and the North, South , and West Sides . The three sides of the city are represented on the Flag of Chicago by three horizontal white stripes. The North Side is the most-densely-populated residential section of the city, and many high-rises are located on this side of the city along the lakefront. The South Side is the largest section of

4200-545: The city was affected by a series of tenant rent strikes , which lead to the formation of the Chicago Tenants Protective association, passage of the Kessenger tenant laws, and of a heat ordinance that legally required flats to be kept above 68 °F during winter months by landlords. Chicago was the first American city to have a homosexual-rights organization. The organization, formed in 1924,

4284-415: The city's first African American woman mayor and its first openly LGBTQ mayor, was elected to succeed Emanuel as mayor in 2019. All three city-wide elective offices were held by women (and women of color) for the first time in Chicago history: in addition to Lightfoot, the city clerk was Anna Valencia and the city treasurer was Melissa Conyears-Ervin . On May 15, 2023, Brandon Johnson assumed office as

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4368-424: The city's first female mayor, was elected. She was notable for temporarily moving into the crime-ridden Cabrini-Green housing project and for leading Chicago's school system out of a financial crisis. In 1983, Harold Washington became the first black mayor of Chicago. Washington's first term in office directed attention to poor and previously neglected minority neighborhoods. He was re‑elected in 1987 but died of

4452-517: The collection of tax for specific commodities, such as cooking oil. Sales tax amounts, measured in drachmas at a rate of one percent, were recorded in a separate column of a record prepared for the auction of 16 slaves in Piraeus , Greece in 415 BC. Nearby Athens collected duties on the import and export of commodities, recorded at a rate of two percent in 399 BC. At that period of time, Athens did not rely on government agencies to collect its taxes;

4536-408: The consumer is required to pay a "use tax" identical to the sales tax. Use tax is levied upon the "storage, use, or other consumption in this state of tangible personal property". Consumers are responsible for declaring these purchases in the same filing as their annual state income tax, but it is rare for them to do so. An exception is out-of-state purchase of automobiles. Then, use tax is collected by

4620-527: The convention hall, with anti-war protesters, journalists and bystanders being beaten by police. Major construction projects, including the Sears Tower (now known as the Willis Tower , which in 1974 became the world's tallest building ), University of Illinois at Chicago , McCormick Place , and O'Hare International Airport , were undertaken during Richard J. Daley's tenure. In 1979, Jane Byrne ,

4704-483: The district and forcing a shutdown of electrical power. The area was shut down for three days and some buildings did not reopen for weeks; losses were estimated at $ 1.95 billion. On February 23, 2011, Rahm Emanuel , a former White House Chief of Staff and member of the House of Representatives , won the mayoral election. Emanuel was sworn in as mayor on May 16, 2011, and won re-election in 2015. Lori Lightfoot ,

4788-539: The fair was technological innovation over the century since Chicago's founding. During World War II , the city of Chicago alone produced more steel than the United Kingdom every year from 1939 – 1945, and more than Nazi Germany from 1943 – 1945. The Great Migration, which had been on pause due to the Depression, resumed at an even faster pace in the second wave , as hundreds of thousands of blacks from

4872-451: The lowest points are along the lake shore at 578 ft (176.2 m), while the highest point, at 672 ft (205 m), is the morainal ridge of Blue Island in the city's far south side. Lake Shore Drive runs adjacent to a large portion of Chicago's waterfront. Some of the parks along the waterfront include Lincoln Park , Grant Park , Burnham Park , and Jackson Park . There are 24 public beaches across 26 miles (42 km) of

4956-507: The most well-known current sales taxes administered by the federal government. Twenty-two other states began imposing general sales taxes later in the 1930s, followed by six in the 1940s and five in the 1950s. Kentucky re-enacted its sales tax law in 1960. Eleven more states enacted sales tax laws during the 1960s, with Vermont as the last in 1969. Five states currently do not have general sales taxes: Alaska, Delaware, Montana, New Hampshire, and Oregon. The 2010 health care reform law imposed

5040-572: The original 1989 tax. The 2003 Proposition K is a half cent local transportation sales tax program. Since 1990, the Authority has also been the designated Congestion Management Agency (CMA) for San Francisco, and has also served as the San Francisco Program Manager for grants from the Transportation Fund for Clean Air (TFCA). In the role of CMA, the agency has been responsible for developing and administering

5124-506: The present location of Jackson Park . The Exposition drew 27.5 million visitors, and is considered the most influential world's fair in history. The University of Chicago , formerly at another location, moved to the same South Side location in 1892. The term "midway" for a fair or carnival referred originally to the Midway Plaisance , a strip of park land that still runs through the University of Chicago campus and connects

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5208-613: The problem of sewage contamination was largely resolved when the city completed a major engineering feat. It reversed the flow of the Chicago River so that the water flowed away from Lake Michigan rather than into it. This project began with the construction and improvement of the Illinois and Michigan Canal, and was completed with the Chicago Sanitary and Ship Canal that connects to the Illinois River , which flows into

5292-490: The responsibility was delegated to the highest bidder, a practice known as tax farming . The Roman emperor Augustus collected funds for his military aerarium in AD 6 with a one percent general sales tax, known as the centesima rerum venalium (hundredth of the value of everything sold). The Roman sales tax was later reduced to a half percent ( ducentesima ) by Tiberius , then abolished completely by Caligula . Although

5376-593: The runways. After successfully running for re-election five times, and becoming Chicago's longest-serving mayor, Richard M. Daley declined to run for a seventh term. In 1992, a construction accident near the Kinzie Street Bridge produced a breach connecting the Chicago River to a tunnel below, which was part of an abandoned freight tunnel system extending throughout the downtown Loop district. The tunnels filled with 250 million US gallons (1,000,000 m ) of water, affecting buildings throughout

5460-615: The said place called "Chicagou" which, according to what we were able to learn of it, has taken this name because of the quantity of garlic which grows in the forests in this region. The city has had several nicknames throughout its history, such as the Windy City , Chi-Town, Second City, and City of the Big Shoulders. In the mid-18th century, the area was inhabited by the Potawatomi , an indigenous tribe who had succeeded

5544-405: The sale of a good to its final end-user and is charged every time that item is sold retail. Sales to businesses that later resell the goods are not charged the tax. A purchaser who is not an end-user is usually issued a " resale certificate " by the taxing authority and required to provide the certificate (or its ID number ) to a seller at the point of purchase, along with a statement that the item

5628-494: The shore of Lake Michigan , Chicago was incorporated as a city in 1837 near a portage between the Great Lakes and the Mississippi River watershed . It grew rapidly in the mid-19th century. In 1871, the Great Chicago Fire destroyed several square miles and left more than 100,000 homeless, but Chicago's population continued to grow. Chicago made noted contributions to urban planning and architecture , such as

5712-422: The state as part of registering the vehicle in California. The global trend has been for conventional sales taxes to be replaced by more broadly based value-added taxes. Value-added taxes provide an estimated 20% of worldwide tax revenue and have been adopted by more than 140 countries. The United States is now one of the few countries to retain conventional sales taxes. Sales tax on online purchasers operates in

5796-587: The steel industry in Chicago, but the steel crisis of the 1970s and 1980s reduced this number to just 28,000 in 2015. In 1966, Martin Luther King Jr. and Albert Raby led the Chicago Freedom Movement , which culminated in agreements between Mayor Richard J. Daley and the movement leaders. Two years later, the city hosted the tumultuous 1968 Democratic National Convention , which featured physical confrontations both inside and outside

5880-484: The tax burden lies primarily with the producer. To avoid altering demand, the producer will either avoid the tax if possible by relocating their fulfillment centers to areas without a high sales tax or they will internalize the cost of the sales tax by charging consumers the same price but paying for the tax from their profits. A tax imposed on the sale of goods is depicted on the walls of Egyptians tombs, which have been dated as far back as 2000 BC. These paintings describe

5964-562: The unemployed. In the spring of 1937 Republic Steel Works witnessed the Memorial Day massacre of 1937 in the neighborhood of East Side. In 1933, Chicago Mayor Anton Cermak was fatally wounded in Miami, Florida , during a failed assassination attempt on President-elect Franklin D. Roosevelt . In 1933 and 1934, the city celebrated its centennial by hosting the Century of Progress International Exposition World's Fair . The theme of

6048-649: The visual arts, literature , film, theater , comedy (especially improvisational comedy ), food , dance, and music (particularly jazz , blues , soul , hip-hop , gospel , and electronic dance music , including house music ). Chicago is home to the Chicago Symphony Orchestra and the Lyric Opera of Chicago , while the Art Institute of Chicago provides an influential visual arts museum and art school . The Chicago area also hosts

6132-664: The waterfront. Landfill extends into portions of the lake providing space for Navy Pier , Northerly Island , the Museum Campus , and large portions of the McCormick Place Convention Center. Most of the city's high-rise commercial and residential buildings are close to the waterfront. An informal name for the entire Chicago metropolitan area is "Chicagoland", which generally means the city and all its suburbs, though different organizations have slightly different definitions. Major sections of

6216-539: The world's first skyscraper in 1885, using steel-skeleton construction. The city grew significantly in size and population by incorporating many neighboring townships between 1851 and 1920, with the largest annexation happening in 1889, with five townships joining the city, including the Hyde Park Township , which now comprises most of the South Side of Chicago and the far southeast of Chicago, and

6300-400: The world's highest valued-added taxes. Norway , Denmark and Sweden have higher VATs at 25%, Hungary has the highest at 27% although reduced rates are used in some cases, as for groceries, art, books and newspapers. In some jurisdictions of the United States, there are multiple levels of government which each impose a sales tax. For example, sales tax in Chicago (Cook County) , IL

6384-431: Was John H. Rauch, M.D. Rauch established a plan for Chicago's park system in 1866. He created Lincoln Park by closing a cemetery filled with shallow graves, and in 1867, in response to an outbreak of cholera he helped establish a new Chicago Board of Health. Ten years later, he became the secretary and then the president of the first Illinois State Board of Health, which carried out most of its activities in Chicago. In

6468-472: Was called the Society for Human Rights . It produced the first American publication for homosexuals, Friendship and Freedom . Police and political pressure caused the organization to disband. The Great Depression brought unprecedented suffering to Chicago, in no small part due to the city's heavy reliance on heavy industry. Notably, industrial areas on the south side and neighborhoods lining both branches of

6552-630: Was defined as part of the Dormant Commerce Clause by the Supreme Court in the 1967 decision on National Bellas Hess v. Illinois . An attempt to require a Delaware e-commerce vendor to collect North Dakota tax was overturned by the court in the 1992 decision on Quill Corp. v. North Dakota . A number of observers and commentators have argued, so far unsuccessfully, for a Congressional adoption of this physical presence nexus test. The Internet Tax Freedom Act of 1998 established

6636-462: Was founded in 1837, most of the early building was around the mouth of the Chicago River, as can be seen on a map of the city's original 58 blocks. The overall grade of the city's central, built-up areas is relatively consistent with the natural flatness of its overall natural geography, generally exhibiting only slight differentiation otherwise. The average land elevation is 579 ft (176.5 m) above sea level . While measurements vary somewhat,

6720-578: Was held in a purpose-built auditorium called the Wigwam . He defeated Douglas in the general election, and this set the stage for the American Civil War . To accommodate rapid population growth and demand for better sanitation, the city improved its infrastructure. In February 1856, Chicago's Common Council approved Chesbrough 's plan to build the United States' first comprehensive sewerage system. The project raised much of central Chicago to

6804-533: Was incorporated on Saturday, March 4, 1837, and for several decades was the world's fastest-growing city. As the site of the Chicago Portage , the city became an important transportation hub between the eastern and western United States. Chicago's first railway, Galena and Chicago Union Railroad , and the Illinois and Michigan Canal opened in 1848. The canal allowed steamboats and sailing ships on

6888-744: Was organized in March 2000. Cooperative efforts in this project by 44 state governments and the District of Columbia eventually produced the Streamlined Sales and Use Tax Agreement in 2010. This agreement establishes standards necessary for simplified and uniform sales tax laws. As of December 2010, 24 states had passed legislation conforming with the agreement. Whether the Streamlined Sales Tax can actually be applied to remote sales ultimately depends upon Congressional support, because

6972-461: Was repealed. The 1920s saw gangsters , including Al Capone , Dion O'Banion , Bugs Moran and Tony Accardo battle law enforcement and each other on the streets of Chicago during the Prohibition era . Chicago was the location of the infamous St. Valentine's Day Massacre in 1929, when Al Capone sent men to gun down members of a rival gang, North Side, led by Bugs Moran. From 1920 to 1921,

7056-477: Was resolved by 1933, and at the same time, federal relief funding began to flow into Chicago. Chicago was also a hotbed of labor activism, with Unemployed Councils contributing heavily in the early depression to create solidarity for the poor and demand relief; these organizations were created by socialist and communist groups. By 1935 the Workers Alliance of America begun organizing the poor, workers,

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