About

The City of Chicago is a municipal corporation and home rule unit of local government and, as such, “may exercise any power and perform any function pertaining to its government and affairs including, but not limited to, the power to regulate for the protection of the public health, safety, morals, and welfare; to license; to tax; and to incur debt” except that it can “impose taxes upon or measured by income or earnings or upon occupation” only if authorized by statute.