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.
PLEASE NOTE: The following Tax List and the links to summaries of the listed taxes are intended for general informational purposes only. Taxpayers and tax collectors should consult the current versions of all relevant tax ordinances, rulings and regulations, which supersede the information contained in the List and summaries. Any taxpayers or tax collectors with questions should contact the City's Department of Finance or Department of Law for guidance.
Applies to owners, managers, or operators of amusements or of venues where amusements are being held, and resellers of tickets for amusements.
Applies to businesses who subscribe to paid programming in Chicago whose providers do not collect the 9% Amusement Tax.
Applies to the mooring or docking of any watercraft for a fee in or on a harbor, river or other body of water within the corporate limits or jurisdiction of the city.
Applies to the retail sale of bottled water in the City at a rate of $0.05 per bottle of water.
Imposed on the retail sale or use of checkout bags in Chicago.
Applies to wholesale cigarette dealers.
The Electricity IMF is imposed on electricity deliverers as compensation for using public rights of way in the City of Chicago.
Applies to the privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the city. Those granted reseller status by the Department should file form 7578A.
Applies to businesses that supply network telephone numbers that are billed to a Chicago address.
Applies to businesses that supply wireless telephone numbers that are billed to a Chicago address.
Applied to businesses that employed at least 50 employees that performed at least 50% of their work in Chicago. This tax was discontinued effective January 1, 2014.
Applies to businesses not incorporated in Illinois that provide fire insurance in Chicago.
Applies to businesses that sell soft drink syrup to retailers located in Chicago.
Applies to businesses who purchase gas from sellers who are not subject to either Distributor or Reseller Occupation Taxes.
Applies to businesses that provide ground transportation vehicles for hire in Chicago for consideration.
Applies to businesses that rent or lease hotel accommodations.
Imposed on the retail sale of liquid nicotine products in the City.
Applies to wholesale businesses that sell alcoholic beverages for sale in Chicago.
Applies to businesses that provide ground transportation for hire to passengers departing from a Chicago airport.
Applies to businesses engaged in leasing motor vehicles.
Applies to the non-retail purchase of motor vehicles.
Applies to businesses engaged in distributing, supplying, furnishing, or selling natural gas.
Imposed on the purchase or use of all other tobacco products within the City.
Applies to businesses or individuals that are either a lessor or lessee of personal property used in Chicago.
Applies to transfers of title to or beneficial interest in real property located in Chicago.
Applies to all places for eating.
The Tire Fee applies to the retail sale of new tires at a rate of $1.00 per tire.
Applies to purchases of non-titled tangible personal property outside of Chicago for use inside Chicago.
Applies to purchases of titled tangible personal property outside of Chicago for use inside Chicago.
Applies to the sale of fuel to a retailer or use by a purchaser.