In response to the evolving COVID-19 pandemic, the City of Chicago has joined the State of Illinois in issuing a Stay at Home order effective Saturday, March 21st at 5pm CT. In addition, City of Chicago facilities are closed to the public. Staff are prioritizing essential services to protect the health and safety of our residents and employees. As such, we may be delayed in responding to non-essential inquiries and service requests. To stay up to date on the City of Chicago’s COVID-19 response, please click here.
The taxpayer who bore the burden of paying the tax, and remitted such tax directly to the Chicago Department of Finance in error may qualify to apply for a refund. In addition, tax collectors who have collected the tax from another person, remitted such tax directly to the Chicago Department of Finance in error, and have subsequently unconditionally repaid the tax to the person(s) from which it was collected are also eligible to apply for a refund.
The statute of limitations for filing a refund request is four years from the date the taxes were paid, except for the Amusement Tax, and the Distribution of Gas and Electricity Taxes, for which the refund statute of limitations is one year.
All refund claims must be substantiated with the following supporting documentation:
Taxpayers requesting a Tax Refund must fill out a Business Tax Refund Application:
To claim a refund for returned cigarette stamps complete the Returned Cigarette Stamp Affidavit
NOTE: In order to process your Cigarette Tax Refund claim you must attach this affidavit to the Chicago Business Tax Refund Application.