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How do I know if my business is liable for a tax administered by the City of Chicago?
To review a complete listing of the taxes enforced by the City of Chicago Department of Finance click here. To review the tax ordinances of the Municipal Code of Chicago, click here. Note: Amlegal is updated quarterly so ordinance revisions or additions may not be reflected immediately.
My business is subject to tax. How do I register as a taxpayer or tax collector with the City of Chicago?
If you do not have an account number with the City of Chicago and your business does not require a license issued by the City, complete and submit the appropriate Tax Registration Form below. You should also complete and submit the Affidavit for Initial Tax Period to declare the tax(es) your business is required to remit.
If you already have an account number with the City because you have a business license or are registered for another tax, you do not need to submit the Tax Registration Form. You may submit the Affidavit for Initial Tax Period indicating your existing City of Chicago account number.
When are my payments due?
Most taxes collected by the City of Chicago Tax Division must be paid by the 15th day of the following month. To make a payment online, click here.
What happens if I miss a payment or make a late payment?
A 5% late payment penalty will be imposed and interest will accrue at the rate of 12% per annum from the day following the due date of the payment until the date the payment is postmarked or made online.
When is the tax return due?
Most tax returns are due on August 15th for the preceding fiscal year of July 1st through June 30th. Effective 1/1/2016, all returns must be filed electronically. To file your tax return online, click here.
What happens if I file my tax return late?
A late filing penalty will be imposed. The late filing penalty is the greater of 1% of the total tax due (up to a maximum of $5,000) or 5% of the amount payable with the return.
My business is no longer subject to a tax for which it is registered, what should I do?
If you are selling your business, you must file a Bulk Sales Notice with the City at least 45 days prior to the sale. For more information regarding the Bulk Sales requirement, click here.
All tax returns must be filed within 45 days after the business is closed or taxable activity has ceased. Your account will not be closed until all applicable tax returns have been filed and any applicable amounts due have been paid.