Tax Information Bulletins
PLEASE NOTE: The following Tax Information Bulletins are listed below and retained on this web site for historical purposes. In many cases, rates or other provisions have changed since the bulletins were issued. Taxpayers and tax collectors should consult the current versions of all relevant tax ordinances, rulings and regulations, which supersede the information contained in these bulletins. Any taxpayers or tax collectors with questions should contact the City's Department of Finance or Department of Law for guidance.
Nexus and Safe Harbor as they relate to Amusement Tax and Personal Property Lease Transaction Tax
Personal Property Lease Transaction Tax as it relates to leases for re-lease of nonpossessory computer leases.
Amusement Tax as it relates to Business Subscribers of Satellite TV
Lease Tax on Cell Towers
Personal Property Lease Transaction Tax as it relates to nonpossessory computer leases.
Nontitled Use Tax as it relates to construction contractors.
Parking Tax as it relates to resellers of parking privileges “aggregators.”
Parking Tax Amendments effective 1-1-2015
Parking Tax new percentage based rates effective 7-1-2013
Parking Tax rate changes effective 1-1-2012
Real Property Transfer Tax as it pertains to cell sites.
Real Property Transfer Tax as it pertains to cooperatives.
Amusement Tax as it pertains to Mobile TV.
Telecommunications Tax and DSL charges.
Hotel Tax Matrix.
Amusement Tax and Franchise Fees.
Transaction Tax as it applies to cab owners and leasing of space.
Boat Mooring Tax.
Real Property Transfer Tax.
Clarification of the Personal Property Lease Transaction Tax.
Ground Transportation Tax.
Parking Tax Amendments/Record-Keeping Requirements.
Parking Tax for Registered Parking Lots and Garage Operators.
Providers of Paid Television Pogramming.
Amendments to Amusement Tax Ordinance.
Electricity Use Tax & Infrastructure Maintenance Fee.
Governmental exemptions from Chicago taxes and fees.
Personal Property Lease Transaction Tax / Down Payments and Trade-in Allowances