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)
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.
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.
To obtain a copy of the Non-Titled Personal Property Self-Assessment form, please click below:
Finance, Bureau of
118 N. Clark Street Room 1160