Mayor Johnson asked 6th Ward alderperson William Hall to solicit ideas about how to fund the City of Chicago budget. The Chicago Tribune reported on these:
The Google [Forms] survey he included asked aldermen to respond “Yes” or “No” to the following ideas, with no added descriptions: “Sales Tax on Services; Property Tax (CPI Increase); Monthly/Wireless Plan Tax; Increase in LGDF Share; Head Tax; Alcohol Tax; Checking Bag Tax; Video Gaming Tax; Grocery Tax; City Sticker Increase; Congestion Tax; Income Tax Surcharge; Package Tax; Vacant Lot Tax; Ticket Reseller Amusement Tax; Enterprise Zones.”
I’ll briefly describe each one based on my own knowledge of these taxes. Note that these are possibilities and not suggestions.
Sales tax on services. Chicago doesn’t have a sales tax on most services (think haircut or tax preparation). (Chicago has a tax on some services, like the “Personal Property Lease Transaction Tax” which applies to services that use cloud computing, including Netflix!)
Property tax increase based on inflation. Mayor Lightfoot implemented this for a few years but Mayor Johnson did not renew it.
Wireless plan tax. This one confuses me because Chicago already taxes monthly cellular service.
Increase in LGDF share. LGDF is the State of Illinois local government distributive fund and the idea here is to convince the state legislature to increase the share that that the City of Chicago receives. Some data points that I think could be in favor of increasing the city’s LGDF share: Cook County receives back only 88% of what it contributes to state taxes (Paul Simon Public Policy Institute, page 37).
Head tax. This is a tax employers would pay for each employee they have. Mayor Emanuel and City Council phased out the head tax in 2014.
Alcohol tax. Chicago applies its own liquor tax, currently starting at $0.29 per gallon of beer up to $2.68 per gallon for anything containing 20% or more ABV.
Checking bag tax. I presume this refers to the existing Checkout Bag Tax, which is set at 7 cents per checkout bag sold at retail stores (the store can keep 2 cents of this to help subsidize the cost of the bag).
Video gaming tax. This would mean legalizing video gambling and taxing it.
Grocery tax. Governor Pritzker and the Illinois General Assembly eliminated the 1% grocery tax starting in 2025, revenues from which are distributed to municipalities. In return, the state allowed cities to implement their own grocery tax. Richard Day opines why it would be a bad idea for Chicago to implement such a regressive tax.
City sticker increase. A city sticker is a fee for the privilege of being able to park a car for free across much of the city.
Congestion tax. This would create a fee, surcharge, or tax for the privilege of driving a personal vehicle, and for the city to recover the costs and negative impacts, into the downtown area during specified times.
Income tax surcharge. I’m not sure what the surcharge means but Chicago currently doesn’t have an income tax.
Package tax. I don’t know what this means, but Hall told the Chicago Tribune that the package tax would “look at weights and distribution of packages that move throughout the city.”
Vacant lot tax. This would probably act as a kind of land value tax but would probably be implemented as an additional property tax on vacant lots (I assume any parcel that the county classifies as “1-00” would be eligible for this).
Ticket reseller amusement tax. Another tax that already exists; presumably this would be increasing the tax paid by people buying tickets for amusements (which includes concerts – you can see a list of all of the registered amusement tax businesses).
Enterprise Zones. I can’t make sense of this because Enterprise Zones are an existing state incentive area; there are six in Chicago. This “give” money (in the form of state sales tax breaks on construction materials and waiving the state’s portion of the real estate transfer tax in some situations) to property owners.
A vacant lot in Bronzeville. Land value tax would fix this.
Further reading
The Civic Federation came up with their own list of possible revenue sources and indicated if they require a state statute to authorize.
This is an especially long travelogue and reflects everything I did in about 12 hours in Oslo.
I left the hotel and headed over to Fuglen (which means “bird”) to get a pastry and caffeinated beverage. My friend told me about this place and he said that they have a location here and one in Tokyo.
Ruter app warning me that my 24-hour pass expires in nine hours.all of the downspouts drip onto spillways built into the sidewalksA chocolate scone and ice matcha from Fuglen
I bought a 24-hour pass the day before via the Ruter app, and it expired at 6:59 PM today so I took a tram partway to the coffee shop and after leaving Fuglen I took transit partway back to the city center. I headed to the opera building, which is designed to allow walking up the inclined roof to two balconies from which to see the harbor – the south balcony – and the city – the north balcony. I could also see the new “Barcode” office district, which flanks the south side of the Oslo Sentralstasjon train station platforms.
Barcode seen from the opera rooftopAnne-Cath. Vestlys plass (plaza) in the foreground and Christian Frederiks plass in front of the white building
I took another tram over to the other set of piers in the harbor (they are separated by Akershus Festning, the city fortress) and boarded the privately-operated ferry from Aker Brygge to Bygdøy, a peninsula in the city where there are several museums. The Ruter transit pass doesn’t cover this trip. I bought it on website of Norway Yacht Charter for 67 NOK as there is a 12 NOK surcharge for tickets purchased on board.
One of the museums here is Fram where Nansen’s polar expedition is explored. Upon arriving here I changed my mind and decided to head directly to the Norsk Folkemuseum (Norwegian Folk Museum), an open air – outdoor – museum which has over 100 rebuilt, relocated, or recreated buildings from all over the country. To get there I hired the Oslo Bysykkel bike share for 25 NOK for a single ride because the walk to the open air museum was going to be long. The bicycle enabled me to also visit a beach and park in another area and see some of the suburban houses. I’m glad it wasn’t raining during the ride.
The bikes are kind of small and I wouldn’t want to ride one more than about two miles at a time. There are also e-bikes but they cost more and there weren’t any available where I started the ride.
Ruter app telling me it’ll take 5 minutes by bike to go from Fram museum to Folk museumOslo Bysykkel bike-share bike
The Folkesmuseet was rad! The most popular attraction is the Stave church, which I think is pretty famous and you may recognize it. It’s much larger looking outside than inside and appears to be able to hold only 20 worshippers inside. There are also entire farmsteads that have been recreated by assembling buildings of different purposes in good condition from around Norway to represent the traditions and methods of the country. There is also a small active farm going, with roosters, a couple of sheep, and two horses. There are also guided tours, demonstrations, and activities for children.
I stayed at the open air museum for one hour and decided I wanted to ride more of the city’s public transport. I caught the route 30 bus from outside the museum towards the city center and disembarked near the Skøyen train station. I stopped at the Kiwi grocery store to grab some snacks. I was hoping to find a drinkable yogurt that I like to get in the Netherlands but the only options were too large for a snack and the hotel doesn’t have a refrigerator in which to store the rest.
A four-door articulated bus is the norm in OsloInside the busthe sad bus stop where I disembarked in order to walk over to the Skøyen train stationIn Europe, people pushing prams (strollers) and people with disabilities board from one of the rear doors where they can more easily access the larger area dedicated for them.
From the Skøyen station I took commuter train line L1 eastbound through and past the city center to Bryn station because I noticed that was near a T-bane (metro) station and I hadn’t ridden the city’s subway lines yet. If I had known or seen how poorly the two were connected I would have ridden to the next station. Anyway, I walked five minutes between Bryn commuter station and Brynseng metro station.
I boarded one of the four T-bane lines (I don’t recall which and all of them had service going back to the city center) and disembarked at Stortinget station, since that was near the small IKEA on one of the pedestrian shopping streets. I haven’t been to a city center IKEA store yet and this was my chance. I had seen in the news that the Swedish home furnishings company opened a store in Vienna. After I posted about this visit on Twitter people replied that there is now a city center IKEA in San Francisco. I would like the company to open one in Chicago – there are several vacancies along the Magnificent Mile!
The smaller-format store has a tiny café and food market on the upper level while the stock of furnishings and furniture displays are in the basement. It’s possible to buy kitchen cookware and utensils, pillows and sheets, and view desks, tables, and chairs to order for home delivery.
My hotel was one of the few Citybox locations in Europe and I chose it largely because of its location (I wanted to be as close to the central station as possible because the train was leaving at 8:25 and I’m generally a late riser). I walked three minutes from IKEA to the hotel so I could take a break, rest my feet, fast charge my phone, and do some research as to what I wanted to do for the rest of the day. It was 15:40. The bulk of my research was about taking one of the ferries so I could see more of the Oslo fjord – the ferry to Bygdøy didn’t scratch this itch and I also love being outdoors on ferries.
I walked over to the Rådhusbryggene (city hall pier) at 16:30 to hop on the B1 ferry to Hovedøya via the roundtrip route. The route stops at Hovedøya first and then several more islands before coming back to Hovedøya and returning to Radhussbrygge. The ferry dropped me off at 17:46. I have until 18:46 to explore the island; that’s the next ferry and I don’t want to be here for more than an hour because I need to get dinner soon. The trip is included in the Ruter pass and I highly recommend it.
tram stop outside the Citybox HotelSign: “you are not depresso, you just need espresso”Christian IV’s glove (sculpture)City hall in the background
P.S. many of the public transport ferries are electric. I learned about this on a podcast interviewing a transit agency executive, forgot about it, and then was reminded when I saw this machine moving and realized that it was a battery charger that worked much like those on CTA’s electric buses.
Many of the islands appear to be popular during the summer as they have parks and small beaches with extremely calm water. The weather was 65°F and overcast yet two women disembarked the ferry at the same time I did and used the small beach on the far side of Hovedøya. I, on the other hand, took a look at the cloister ruins and a restored artillery battery at the top of a ridge that overlooks the Oslo fjord.
Cloister ruins on Hovedøyaa beach on Hovedøyaartillery on HovedøyaSummer cottages on Bleikøya island, one of the stops that the B1 ferry makes every hour
After getting returning to the mainland, I decided I would eat at Lorry. This restaurant came up in multiple searches for Norwegian food, moose, fish, and reindeer. I had moose patties for dinner the night before – which were very, very good – and I thought this time I would try seafood. I walked there from Rådhusbryggene and passed through the Royal Court and Slottsparken where there was a small area containing sculptures designed by children who won a contest and fabricated by established artists.
sign describing the sculpture park in the Slottsparken
At Lorry I sat outside under the large awnings, even though it was raining, and ate baked salmon with cabbage and potatoes. I had a Nøgne Ø (brewery) saison beer. The food was fine and the beer was good. Eating out in Oslo is expensive! The meal was about $45 which included a five percent tip! (For reference, the average salami, tomato, and pesto sandwich I bought at a convenience store before the train on Wednesday morning was about $8 and a small premade mango-yogurt smoothie was over $4).
For dessert I walked over to McDonald’s on Storgata to get a McFlurry. I love that ice cream snack and it’s a personal tradition to try the local flavor in every country I visit. On the way there I was following the walking directions from Google Maps and I passed a neat-looking park built into the side of a hill so I deviated from the route and passed through the park and took notice of the wide, steep steel slides that looked like a lot of fun. I also walked through the Oslo Metropolitan University campus which has a nice central plaza ringed by tall buildings and meeting spaces.
Given the prices I paid for everything else I was shocked to see that the McFlurry is cheaper in Oslo than in the U.S. For the record, I got “Non Stop” (which is like M&Ms) as the mix-in with Daim as an add-on.
Wanting to return to my hotel, but not ready to call it a night, I walked towards the central station to check out some infrastructure I had seen twice earlier. North of the station are two or three hotels, including one that has a high-rise portion adorned with the signs of the shops inside – reminiscent of Tokyo zakkyo buildings! (I recommend the book where I learned that name, Emergent Tokyo: Designing the Spontaneous City, by Jorge Almazán and Joe McReynolds.
Youngstorget (plaza)a tram headed towards Oslo Sentral stationFree Palestine artwork in OsloOslo City mall with illuminated store signs arranged like if it was a zakkyo building in Tokyo, across from Oslo Sentral station
Continuing east past the station I walked through a small above-ground shopping center that abuts the Oslo Bussterminal; again, this reminded me of Asian shopping centers that surround transportation stations. There are dozens of gates in the bus terminal but not that many people were waiting at 21:30 at night. Also reminding me of Tokyo and other Asian cities, like Bangkok, were the elevated pedestrian walkways and bridges.
on the pedestrian bridge over the train tracks east of the stationthe tracks and platforms at the Oslo Sentral train station at night, as seen from the pedestrian bridge
I found the infrastructure: it was a pedestrian bridge over the 20 or so train tracks. This breaks up the long distance until the next way to cross the tracks. The bridge reminded me of the one at the Utrecht Centraal station in the Netherlands. The bridge has a tall glass wall leaning inward to the bridge that inhibits people from falling or jumping onto the tracks as well as throwing debris. It also makes taking pictures of arriving and departing trains a bit harder. My height has an advantage though: I can easily hold my phone over the top of the wall.
That concluded the day. I walked back to the hotel, less than 10 minutes away. See on the Bergensbanen railway tomorrow!
Dennis gave me these Japan (mostly Tokyo) travel tips back in 2017, right before I visited there for the first time. Dennis passed away on August 8,2024.
Here’s Japan notes you can forward:
Get a Suica card. First stop at the airport should be the ATM (I like 7-Eleven’s Seven Bank). Then in the basement (or mezzanine at Haneda), you can put ¥3000 to ¥5000 on a Suica or Pasmo stored-value card. This will let you hop onto almost any form of bus or train, and can also be used in convenience stores, coffee shops, etc., and for storage lockers and some vending machines. No more figuring out which coin is which.
Konbini. Convenience stores—7-Eleven, FamilyMart, Lawson’s, and Sunkyu—are everywhere. Besides the usual pop and candy, they sell a remarkable array of tasty hot food. Outside city centers, they often have small seating areas and even toilets. If your vision of 7-Eleven food is hot dogs on a roller, think again. They have warming cases of delicious fried or grilled chicken (yakitori) or pork nuggets on a stick, meat dumplings, fried prawns, etc. Pick up some rice cake snacks in the chip aisle and a beer or soda from the cooler, then point to a couple of meat-on-a-sticks and you have a very tasty lunch. Chilly day? Buy your instant ramen and take it to the hot water dispenser. Just make sure there’s cafe seating in the store or a park nearby. Japanese people never eat on the street.
Phone and WI-Fi. You’ll find place selling SIM cards at the airports and in big shopping districts. To compare various rental options, visit the JapanTravel subreddit’s wiki about pocket wifi.
If you don’t need to be connected at all times, consider just connecting on Wi-Fi at your hotel and other places. Some places that promise free Wi-Fi only offer it to Japanese phone numbers, or will be texting you a code only after you sign up on a Japanese web page. If you don’t have service to begin with, that’s useless. Lawson convenience stores, which are everywhere in Japan, have a login page in English and the Wi-Fi usually works, even when standing outside on the sidewalk.
Maps. Japan considers map data a national security issue, and doesn’t allow them to be stored offline—so unless you have a Japanese SIM card, you won’t be able to see Google, Apple, or Here maps on your phone. A good alternative is the Maps.me app [do not use Maps.me anymore because it was purchased since then and has devolved; use Organic Maps instead, which is a clone], which uses OpenStreetMap data. Create a place marker when you first arrive at your hotel. Because most Japanese streets are unnamed, it can be useful for your phone to literally point the way back to your hotel. A map of subway and JR lines, with stations shown in Roman characters, is a very handy thing to keep in your pocket. There’s a JR travel center at Shinjuku Station (and Tokyo Station) with plenty of options.
Department store food halls. Big department stores flank or top most of Japan’s big train stations (often owned by the railway company). In the basement, usually, is an incredible variety of food counters selling delicious ready-to-eat food of all kind. Here you’ll find a much wider variety of grilled or fried meats, sushi, bento boxes, and croissants and similar pastries that rival anything in Paris. The bakery areas often have savory pastries like curry puffs or ham croissants that are great for eating on (long-distance intercity) trains. See something odd and intriguing, like dried fish or seaweed chips? Have a 100-gram sample. But, again, where to eat your goodies? Many department stores will have a “park” on the roof, with playground equipment, and often, picnic tables.
Supermarkets. Even big supermarkets often have good ready-to-eat food. The market is single people taking supper home, but after a tiring day you may find it convenient to just take something to the store’s cafe seating area, or back to your hotel room. If you visit Himeji Castle, or similar areas where lots of locals picnic, the nearby supermarkets will have lots of options to cater to this market.
100-yen shops. Japan is not an inexpensive place, and bargains are not easy to find. A big exception are the three chains of 100-yen shops: Daiso, Seria, and Can*Do. Daiso is now known around the world for the useful little housewares and gadgets, and even gloves and belts—all for ¥100! Seria is much more fashion-conscious, with design central to many of the things they sell. The largest Daiso (66,000 sq. ft.!) is near Keisei Funabashi station in Chiba. More convenient, with lots of stuff perfect for gifts and souvenirs, is the one at DiverCity. Seria stores are a little harder to find, often on upper floors of shopping centers, or even within other stores. Can*Do has even fewer locations, but some unique merchandise.
Fuji building on Odaiba (artificial island)DiverCity Tokyo Plaza is a mall, which Dennis recommended and I visited largely in part because it provided a stopping off point while I was riding the Yurikamome.
Stationery stores. If you like art supply stores, they’re still big in Japan. I never miss visiting the eight floors of Sekaido, just 1000 feet due east of Shinjuku Station. In central Tokyo (Ginza), there’s the more upscale G. Itoya. Stationery and other handcrafts are the focus of Tokyu Hands stores, with many locations throughout Japan. These are also great sources for souvenirs that the recipients can use everyday.
Souvenirs. You’ll also find cool souvenirs—including pencils shaped like subway trains—at the Tokyo Subway merchandise shop in the Ikebukuro Station shopping concourse. The Ekitetsu Pop Shop in DiverCity Tokyo (Odaiba) sells all kinds of wonderful train-themed toys—including chopsticks shaped like shinkansen. Though we have Uniqlo stores in the US, some of the Tokyo locations are huge. For manga and anime-themed stuff, Akihabara is the district. Japan’s discount store is Don Quijote: snack foods, kitchen stuff, toys, funny socks, costumes, underwear with hilarious English labels.
For the railfan. Japan is heaven for the rail transport buff. The subway isn’t especially notable compared to others around the world, unless you’re interested in operational details, like through-running of suburban trains. Much more interesting is riding the above-ground JR lines, including the Yamanote Line that encircles Tokyo, and the Shuo line that cuts through the middle. There’s a new trainwatcher’s plaza (with a statue of a Suica penguin) at the south end of Shinjuku Station.
Coastline circle trip. For an afternoon excursion, you may enjoy a circle trip: a limited or express JR train southwest via Yokohama to Ofuna. There, transfer to the Shonan monorail (no Suica accepted), riding above the suburban streets—and through hills—to Enoshima. There switch to the historic Enoshima Electric Railway running along the coastline, watching the surf crash on the beach or stopping at the Giant Buddha, a short walk uphill from Hase Station, and continuing east to Kamakura. There you can catch JR back to Tokyo.
I took almost exactly that Coastline circle trip Dennis recommended. My photos of the Shonan monorail, Enoshima Electric Railway, and the coastline are below.
It’s easy to check: is there a ground-level door on the side gangway, or at the rear?
Walk up and down the streets of Vittum Park and Archer Heights and you’ll see dozens of houses with gangway doors.
Over in Portage Park a bungalow in the 45th Ward has a door at the front corner, a couple of steps down.
Portage Park bungalow with a basement ADU entrance at the front corner
Back in 2018 I wrote about whether “lock off apartments” like these would be allowed by the Chicago zoning code. This was before I realized that so many bungalows have these; they’re so inconspicuous that they’re easy to miss.
Did you know that the city has 14 bungalow districts on the National Register of Historic Places? All but one would be severely affected by the proposed ADU expansion ordinance that would require homeowners to obtain a special use from the Zoning Board of Appeals in order to permit an existing ADU so someone can legally continue living in a separate household, or to permit the build out of a new ADU. That’s because most – if not all, but I didn’t check each one – of the land is zoned RS-1 and RS-2.
Google Street View images show six selected bungalows in Archer Heights that have side doors to basements. The status of each (whether they are separate households or shared with the household on the first floor) is unknown. Legally, however, most homeowners would not be able to rent out a basement unit because of zoning code restrictions here that the ADU ordinance could change. Thank you to Danny Villalobos for finding these; Danny is a fellow member of Urban Environmentalists Illinois, which has this petition gathering support for expanding the ADU ordinance citywide.
Only the homeowners in the Falconer Bungalow Historic District in Belmont Cragin would be exempt from that requirement in the proposed ADU expansion ordinance because none of the bungalows are zoned RS-1 or RS-2.
In a recent blog post I quantified how many small-scale residential properties would be affected by the RS-1/2 “carve out”. In this post I’m discussing those same kinds of properties but in the 13 bungalow historic districts that would be affected.
A list of 13 of the 14 historic bungalow districts in Chicago and the number of small-scale residential properties that are in RS-1 and RS-2 zoning districts that would have to obtain a special use from the Zoning Board of Appeals in order to have an ADU if the current version of the proposed ADU expansion ordinance would be adopted.
Show your support for a version of the proposed ordinance that enables equal access to ADUs in all residential zoning districts and does not have the carve out explained below by emailing your alderperson and asking that they support ADU expansion into every residential zoning district without special use approval (reference ordinance SO2024-0008918, and then sign this Urban Environmentalists Illinois petition). I spoke about this issue with Mike Stephen on Outside The Loop radio on July 27, 2024 (skip to 6 minutes).
It’s possible that the Chicago City Council votes to approve an ADU expansion ordinance that would require about 38 percent of small-scale residential property owners, specifically in RS-1 and RS-2 zoning districts, to obtain a special use from the Zoning Board of Appeals to build an ADU. Special use approval is intended for limited and certain businesses and building types that can have an adverse impact and may require mitigations that are reviewed and approved by the ZBA.
ADUs have not been demonstrated to have adverse impacts and this potential future requirement would impose burdens on a scale above and beyond anything else the Chicago zoning code imposes. A special use is described in the city’s code as having “widely varying land use and operational characteristics [and] require case-by-case review in order to determine whether they will be compatible with surrounding uses and development patterns. Case-by-case review is intended to ensure consideration of the special use’s anticipated land use, site design and operational impacts.”
Yet an ADU is a residential use; its operational characteristics could not be incompatible with other residential uses. This requirement would be extremely unusual and especially burdensome. There is only one other special use approval that a residential property owner would have to seek, which is to allow housing on the ground floor in B1, B3, C1, and C2 zoning districts.
Applying for a special use for a small home presents a major obligation to the property owner, and requires them to perform the following:
Submitting a full building permit application with plans and obtaining a “certificate of zoning denial” before being able to start this process.
Paying a $1,000 application fee to the City of Chicago.
Hiring an expert witness to write a report and provide testimony at the ZBA hearing.
Preparing the finding of fact, a report which (a) describes how the ADU complies with all applicable standards of the Chicago Zoning Ordinance, (b) says that the ADU is in the interest of the public convenience and will not have a significant adverse impact on the general welfare of the neighborhood, (c) explains that the ADU is compatible with the character of the surrounding area in terms of site planning and building scale and project design, (d) states that the ADU is compatible with the character of the surrounding area in terms of operating characteristics, such as hours of operation, outdoor lighting, noise and traffic generation, and (e) outlines that the ADU is designed to promote pedestrian safety and comfort.
Complying with onerous legal notification requirements including determining property owners of record within 250 feet of the subject property, paying for and posting public notice signs and ensuring they remain posted until the public hearing, and mailing notice letters to surrounding property owners within the 250 feet notice radius.
Presenting the project to the Zoning Board of Appeals at an undeterminable time during an 8-12 hour meeting in the middle of a Friday, possibly facing one’s neighbors who are present objecting to the project.
Not to mention, this will gum up staff time and expertise.
Scale of impact
I analyzed the number of small-scale residential-only properties in Chicago that would and would not be subject to the special use approval requirement in RS-1 and RS-2 zoning districts if that version were to pass.
The map below shows where the proposed ADU expansion would set a different standard for homeowners in RS-1 and RS-2 zoning districts than for homeowners in all other zoning districts. It covers large parts of 40 percent of the city’s 77 community areas (read more about my thoughts on this in my letter to the Chicago Sun-Times editor).
The table below shows the results of my analysis: the owners of nearly 171,000 small-scale residential properties in RS-1/2 zoning districts would be required to undergo a costly and difficult process that would likely result in burdens so great that very few families would actually be able to take advantage of having an ADU.
About the analysis
“Small-scale residential” comprises Cook County property classifications that represent detached houses, townhouses and townhouses, two-to-six flats, courtyard buildings, and small multifamily buildings, up to 99,999 s.f. with or without commercial space up to 35 percent of the rentable square feet.
