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Department of Revenue

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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.

 

Home Rule Tax Changes for 2013

In November 2012, the Cook County Board of Commissioners passed the County’s fiscal year 2013 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 2013. For more details please click here.

 

 

 

 

Ordinances that were enacted as per the FY2013 budget:

 

Please Note, these are the Amended Ordinances that have been approved and adopted by the Cook County Board of Commissioners in November 2013, though have not been codified into the Cook County Code of Ordinances.

 


Non-Titled Personal Property Use Tax 

(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.

For more information regarding the Non-Titled Personal Property Use Tax, please click here. 

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

 


Non-Retailer Use Tax

Effective August 1, 2013 the Cook County Board of Commissioners approved a rate reduction for vehicles purchased on or after August 1, 2013. If the vehicle was purchased prior to August 1, you are subject to the initial rate that was imposed. The new rates are as follows:

 

Age of Vehicle
Rate
1 - 3 years
$225
4 to 8 years
$175
9 years and over
$90
Motorcycles
$90
*Gifts or other non-monetary transfers $25*

* The tax rate of $25 is under the following circumstances:

  • Transferee of purchaser is a spouse, mother, father, brother, sister or child of the transferor and proof of family relationship is established by proper documentation
  • Transfer is a gift to a beneficiary of an estate and the beneficiary is not a surviving spouse
  • The transfer has already been taxed per State's retailer occupation tax, sales tax or use tax and the motor vehicle is transferred in connection with the organization, reorganization, dissolution or partial liquidation of an incorporated or unincorporated business provided that the beneficial ownership is not change

To obtain a copy of the Non-Retailer Use Tax Handout, please click here.


Parking Lot and Garage Operations Tax

Effective September 1, 2013, the Cook County Board of Commissioners approved a change to the structure of the Parking Tax imposed upon the use and privilege of parking a motor vehicle in or upon any parking lot or garage in the County. The new structure imposes a rate of 6% of the charge or fee paid for parking for a 24-hour period or less and 9% of the charge or fee paid for parking for a weekly or monthly period.
 
To obtain a copy of the Parking Lot and Garage Operations Tax, please click here.

 


Gambling Machine Tax

Effective June 1, 2013, a tax is imposed upon each Gambling Machine that is displayed by a person for play or operation by the public in Cook County. The annual tax rate on a Gambling Device for each 12-month period, as established by the director, is $1,000.00 and the annual tax rate on a Video Gaming Terminal for each 12-month period, as established by the director, is $200.00.

 

To obtain a copy of the Cook County Department of Revenue Gambling Machine Tax Registration Application, please click here. Complete and remit this form to the mailing address noted on the form before June 21, 2013. Once you have completed the Registration Application, you will receive a packet including the pre-printed Gambling Machine Tax Return and Emblem Application issued by the Department. You are required to remit this form on an annual basis. 

 

To obtain a copy of the Gambling Machine Tax Registration Application, please click here.

For more information regarding the Gambling Machine Tax, please click here.

To obtain a copy of the Gambling Machine Tax Ordinance, please click here.


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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; provided the reporter leaves adequate information, so the Department may contact that person after the investigation, adjudication and/or payment of the fine.
If you would like to report a violation, please click here.

To obtain a copy of the Cigarette Reward Program Handout, please click here.
For more information, please click here.   


IMAGE: close up image of stethascopeEmployee 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>>
 
 
Home Rule Tax Dates
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  • Cigarette Tax - 20th of each month 
  • 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
  • Non-Titled Personal Property Use Tax - 20th of each month
  • Firearm Tax - 20th of each month
 

 

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