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Non-Titled Personal Property Use Tax

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Ordinance

Cook County Non-Titled Personal Property Use Tax Ordinance ( Chapter 74, Article XIX)  (at municode.com)
Ordinance providing for the imposition of a tax imposed upon the privilege of using in the county non-titled personal property which was purchased outside of the county. The tax shall be at the rate of .0075 percent of the non-titled personal property's value when first subject to use in the County. .
(Ordinance No. 12-O-63, adopted 11-9-2013) 

 

 


 

In November 2012, the Cook County Board of Commissioners passed the County’s fiscal year 2013 budget. As part of the budget, a new tax was enacted on the use of non-titled personal property.

  

(Updated April 1st, 2014) - Cook County Department of Revenue will not be accepting registration, tax return filings and payments for the Non-Titled Personal Property Use Tax pending the outcome of current litigation.

 

Effective April 1, 2013, as provided in the Non-Titled Personal Property Use Tax Ordinance, a tax is imposed upon non-titled personal property purchased outside of the county when first used in the county. The tax shall be at the rate of 1.25% of the non-titled personal property’s value. Any person with a tax liability under this ordinance shall receive an annual tax credit for the first $3,500 in value of non-titled personal property purchased outside of and used in Cook County. 

 
Effective June 1, 2013, as provided in Section 74-655, Non-Titled Personal Property Use Tax Ordinance, a tax is imposed upon non-titled personal property purchased outside of the county when first used in the county. The tax shall be at the rate of .75% of the non-titled personal property’s value. Any person with a tax liability under this ordinance shall receive an annual tax credit for the first $3,500 in value of non-titled personal property purchased outside of and used in Cook County.  Taxpayers are entitled to a credit towards the tax imposed upon the value of the item in the amount of the tax actually paid to another county.

 

To obtain a copy of the Non-Titled Personal Property Use Tax Ordinance, please click here. 
 

REGISTRATION:

Every person (corporation, limited liability corporation, organization, governmental, governmental subdivision or agency, business trust, estate, trust, partnership, association and any other legal entity) in Cook County who, in the course of business, acquires non-titled personal property subject to this tax, must register with the Department of Revenue.  Registration can be done online only.
 
After the registration is completed, the taxpayer will receive official pre-printed tax returns from the Department of Revenue. Each return along with payment, if necessary, is due on the 20th of each month. Upon creation of an entity subject to the registration requirement, registration must be completed within 30 days. Failure to properly register may subject the taxpayer to penalties and interest under the Uniform Penalties, Interest and Procedures Ordinance, Article III, Chapter 34 of the Cook County Code of Ordinances.
 
Taxpayers who are natural individuals not engaged in business are still responsible for this tax. When such a taxpayer purchases personal property subject to the tax, he/she must complete a Individual Tax Return and remit it to the Department of Revenue along with payment.  
 
Please be aware that registration for Non-Titled Personal Property Use Tax is being accepted solely on a voluntary basis. Due to the Court preliminary injunction actual registration is being temporarily suspended. Depending on the outcome of the court proceedings (September 10th, 2013), actual tax returns will be mailed accordingly.
 
TO REGISTER, PLEASE click here.
 
 

ANNUAL TAX CREDIT:

Any person with a tax liability under this ordinance shall receive an annual tax credit for the first property acquired that is subject to the tax with a value of $3,500.00. Tax returns on this property must still be filed, and the taxpayer must specify that said property falls within the tax credit amount.  Taxpayers are entitled to a credit towards the tax imposed upon the value of the item in the amount of the tax actually paid to another county.
 
 

EXEMPT NON-TITLED PERSONAL PROPERTY and USES:

Certain property and use of property is exempt from this tax under Sections 74-655 and 74-656. For a detailed list of these exemptions, please click here. 

 

For more information regarding the Non-Titled Personal Property Use Tax, please click here. 
To obtain a copy of the Schedules, please click below:
Agency Contact Information Portlet  
Contact Information
Contact Information

Bureau Name:

Finance, Bureau of

Main Office:

118 N. Clark Street Room 1160
Chicago, Illinois 60602

Telephone: (312) 603-6870

Director:
Zahra Ali, Director

Hours:
M-F: 8:30AM-4.30PM;
Sat-Sun: Closed

URL:
http://cookcountyil.gov/
Revenue