Tax Center

Department of Revenue

Amusement Tax

Amusement Tax ReturnThis tax must be collected by all operators of amusement as defined in the ordinance.  Concerts, sporting events, boat t…
Department of Revenue

Bulk Sales

Bulk Sales Bulk Sales or Transfer Notice Form is to be filed by any person or business that is a seller, transferor, purchaser or transferee…
Department of Revenue

Firearm and Firearm Ammunition Tax

NEW 11/8/2021 – Firearm and Firearm Ammunition Tax must be collected beginning November 15, 2021
Department of Revenue

Gambling Machine Tax

Registration Complete and remit the Gambling Machine Tax Registration Application form to the mailing address noted on the form. Once you h…
Department of Revenue

Gasoline and Diesel Fuel Tax

Gasoline Tax ReturnReference the Gasoline Sample tax return for the registration of a Gasoline Tax Return. Every registered Distributor or S…
Department of Revenue

General Business License

General Business LicenseIn order to effectively protect the public health, general welfare, and safety of the citizens of Cook County, busin…
Department of Revenue

Home Rule Tax Complaint Report

For reporting potential tax evasion, fraud, or abuse.
Department of Revenue

Home Rule Tax Web (mobile) application

Home Rule Tax Web (mobile) application The Home Rule Tax Reward program rewards those individuals who report violations of the Cook County…
Department of Revenue

Hotel Tax

Hotel Accommodations Tax Return  Please use the registration form to register for the Cook County Hotel Accommodations Tax (this form can a…
Department of Revenue

Liquor Tax

Liquor Tax Return and SchedulesReference the Sample tax return for registration of Liquor Tax Return. Every registered Wholesale Alcoholic B…
Department of Revenue

New Motor Vehicle Tax

New Motor Vehicle Tax ReturnReference the Sample tax return for the registration of New Motor Vehicle Tax Return. Every registered Motor Veh…
Department of Revenue

Non-Retailer Use Tax

Non-Retailer Use TaxGeneral InformationAn ordinance imposing a tax on the non-retail sale or transfer of tangible property titled or registe…
Department of Revenue

Parking Lot & Garage Operation Tax

Parking Lot and Garage OperationsEffective September 1, 2013, the Cook County Board of Commissioners approved a change to the structure of t…

Pay Property Taxes

To pay your Property Taxes, please click below to be taken to the website of the Cook County Treasurer. 

Property Tax Exemptions

Property tax exemptions are provided for owners with the following situations:

Property Tax Portal

The Cook County Property Tax Portal is the result of collaboration among the elected officials who take part in the property tax system; the…
Department of Revenue


RafflesNo person, firm or corporation, shall conduct continuous raffle games in a permanent location or facility in unincorporated Cook Coun…
Department of Revenue

Retailers Occupation Tax

An ordinance for a tax imposed county-wide upon all persons in Cook County engaged in the business of selling tangible personal property at…
Department of Revenue

SP and LC Citations

About SP and LC CitationsSheriff Police (SP) citations consist of two different violation types: Parking and Compliance.  Both notices are h…
Department of Revenue

Sweetened Beverage Tax

Cook County Sweetened Beverage TaxOn November 10, 2016, the Cook County Board of Commissioners passed the Cook County Sweetened Beverage Tax…
Department of Revenue

Tobacco Tax

Due to the current COVID-19 pandemic, there may be a delay in processing Cigarette Tax Stamp orders. Please contact our office at (312) 603-…
Department of Revenue

Use Tax and Individual Use Tax

USE TAX  This tax is imposed on the retail purchase of tangible personal property titled or registered with the State of Illinois to an add…
Veterans Affairs

Veteran Homeowner Exemptions

Veterans Homeowner ExemptionsThe Cook County Assessor’s Office administers property tax exemptions that may contribute to lowering veteran's…
Cook County Liquor Commission

Video Gaming License

Video Gaming Cook County now allows establishments licensed to sell alcohol for on-site consumption to install up to six video gaming termi…
Department of Revenue

Voluntary Disclosure Program

Voluntary Disclosure Program and Eligibility ProcessThe Cook County Department of Revenue is implementing a Voluntary Disclosure Program (Se…
Department of Revenue

Wheel Tax/ Vehicle License

2022/2023 Wheel Tax Vehicle License Information To pay your 2022/2023 Wheel Tax liability, please scroll to the bottom of the screen and cl…