Cigarette Tax Delinquency Notices

March 26, 2014

If you received a Cigarette Tax Delinquency Notice please read the following regarding the Cigarette Tax increase that took effect January 10, 2014.  The links at the bottom are for the Cigarette Floor Tax Return that you will need to file in order to clear your delinquency.  There is a form for retailers and one for wholesalers.  If you have any questions please contact our Customer Service Unit at 312.747.4747.


The Chicago City Council increased the rate of cigarette tax from $0.034 (thirty-four mills) to $0.059 (fifty-nine mills) per cigarette, effective January 10, 2014.  The increase equates to a $0.025 (twenty-five mills) increase per cigarette.  The burden of this tax and specifically this tax increase is to be borne by the consumer of the cigarettes for all cigarettes purchased or consumed within the City of Chicago beginning January 10, 2014.


In light of the foregoing, all cigarette wholesalers and retailers who are in possession of stamps, which are either affixed to unsold cigarette packages or have yet to be affixed to cigarette packages, and for which the former cigarette tax rate was paid, must make a physical inventory of all such stamps in their possession on January 9, 2014, at the close of business.  They must then remit a payment, which equals the amount of the increased tax rate to the Chicago Department of Finance.  Wholesalers and retailers should recover these tax payments from sales beginning January 10, 2014. 


Cigarette tax returns including site schedules will be mailed to businesses prior to January 9, 2014.  To be considered timely, all tax returns, supporting schedules and payments, made payable to the Chicago Department of Finance, are to be returned by mail and postmarked on or before January 25, 2014.  If you need information on this tax please call 312.747.4747 or to download the forms click on the appropriate link below:


Retailer Cigarette Tax Return


Wholesaler Cigarette Floor Tax Return

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