Mission

To efficiently administer and enforce the collection of Cook County Home Rule and various other Cook County taxes and fees while providing courteous, professional service to the public. Also, to fairly and equitably enforce Tax Compliance accurately process revenue collections, and provide accurate and reliable information to Cook County taxpayers.

Other Tobacco Products (OTP)

2012 – Other Tobacco Products (OTP)  Tax Rates
Tobacco Products	Rate	Measure
Smoking Tobacco	$0.30	per ounce or fraction thereof
Smokeless Tobacco	$0.30	per ounce or fraction thereof
Little Cigars	$0.05	per unit or cigar
Large Cigars	$0.25	per unit or cigar

    

  The following forms were sent to all Retail Tobacco Dealers:

• Notice of the Cook County Amended Tobacco Ordinance Other Tobacco Products
• 2012 Other Tobacco Products Floor Tax Return Form
• 2012 Self-Assessment Tax Return Form
• Other Tobacco Products Taxable Tobacco and Cigar Inventory Schedule

• Wholesale Tobacco Dealer and Retail Tobacco Manufacturer Notice Letter
• Home Rule Tax Registration Application

 For more information, please click here .

About the Department

The Department of Revenue collects and processes approximately $372,000,000.00 per year, and continues in its efforts to increase tax compliance and collections, along with providing efficient service to our customers through well-informed and skilled personnel.

The Department of Revenue was established by the Cook County Board of Commissioners in December 1992. The Department collects Cook County home rule taxes and other fees, and administers and enforces such collections. The Department audits and maintains delinquent property tax records. The Department of Revenue also researches and proposes new revenue sources for the County.

Like most other governmental bodies with revenue departments, the Cook County Department of Revenue centralizes collection and administration duties previously held by three other Cook County Offices (Auditor, Treasurer and Comptroller), making services and collections efficient and convenient for the public. 

Taxes and a variety of fees collected by the Cook County Department of Revenue are alcoholic beverages, amusement, cigarette, gasoline and diesel fuel, new motor vehicle, parking, use and wheel taxes, cable television franchise fees, health insurance, lost ID fee, IBID payments and off-track betting fees, as well as fees for Building and Zoning, Environmental Control and Real Estate Management. Additionally, the Department collects licensing fees.

Collections Division

The primary responsibility of the Collections Division is invoicing, collecting, processing and depositing revenue from the above mentioned taxes and fees. Same day processing of receipts maximizes the interest earnings for revenues collected. This division also sells cigarette tax stamps.

Compliance Division

The primary responsibility of the Compliance Division is to implement and maintain procedures and practices for conformance with Cook County’s Home Rule Tax Ordinances.

To ensure compliance, the Division conducts field audits to verify the accuracy of taxpayer records. The taxpayers’ knowledge that their books and records may be reviewed by field auditors is an effective tool for tax compliance. The Compliance Division implements procedures to detect and assess liability for non-filers of Cook County Home Rule Taxes. 

The Compliance Division works with taxpayers, governmental agencies and industry trade groups to recommend changes in the County Home Rule Tax Ordinances and establish regulations that will encourage compliance, minimize costs, and provide additional guidance to taxpayers.

Additionally, the Compliance Division, in conjunction with the Illinois Dept. of Revenue, investigates locations in taxing jurisdictions of new businesses, to determine whether an allocation of sales tax is due Cook County.

Real Estate Tax Delinquencies Division

The primary responsibility of the Delinquent Property Tax Division is auditing and reconciling transactions on real estate. 

The Division audits work prepared, posted and processed by various Cook County Offices (Treasurer, Clerk and Assessor), and maintains the records on Property Tax Master file for a mandated period of twenty-years. This delinquent property tax file is the basis from which the Treasurer’s Scavenger Sale List is derived, and the Twenty-Year Open Item magnetic tape (REDI file) that is sold to the general public. The Division researches delinquent property tax matters for various other Cook County departments upon request.

Home Rule Tax Dates

Cigarette Tax - Upon purchase of stamps Liquor Tax - 20th of each month Diesel Fuel Tax - 20th of each month Gasoline Tax - 20th of each month Use Tax - 20th of each month Amusement Tax - 20th of each month New Motor Vehicle Tax - 20th of each month Parking Tax - 20th of each month

Home Rule Tax Changes for 2012

In November 2011, the Cook County Board of Commissioners passed the County’s fiscal year 2012 budget. Per the budget, a few of the tax rates and fees that are administered by the Cook County Department of Revenue were changed. In addition, new taxes were also enacted as part of the budget, which the Department of Revenue will begin to administer in 2012. For more details please click here.

For the ruling regarding the effective dates of each ordinance, please click here.

Ordinances that were enacted as per the FY2012 budget:

• Parking Tax Ordinance Amendment (Effective January 1, 2012)
• Alcoholic Beverage/Liquor Tax Ordinance Amendment (Effective January 3, 2012)
  Alcoholic Beverage/Liquor Tax Conversion Table (Updated)
• Tobacco Tax Ordinance Amendment (Effective March 1, 2012) 
• Use Tax Ordinance Amendment (Effective January 1, 2012)
• Wheel Tax Ordinance Amendment (Effective July 1, 2012)
• Use Tax on Non-Retailer Transfers of Motor Vehicles Ordinance (New - Effective March 1, 2012) 

Please Note, these are the Amended Ordinances that have been approved and adopted by the Cook County Board of Commissioner in November 2011, though have not been codified into the Cook County Code of Ordinances.

Cigarette Tax Reward Program

The Cigarette Tax Reward Program will reward those individuals who report violations of the Cook County Tobacco Ordinance to the Department of Revenue. Responsible citizens of the County may now report violators through the Cigarette Tax Reward Program website or tip line; provided the reporter leaves adequate information, so the Department may contact that person after the investigation, adjudication and/or payment of the fine.

For more information or to report a violation please click here >>

Employee Health Insurance

If you are a Cook County employee that recieved a statement from the Department of Revenue for health insurance payments, please check the Employee Health Insurance section of our Other Services page for more information. more>>