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Tax List

Amusement Tax - (7510)

Applies to owners, managers, or operators of amusements or of venues where amusements are being held, and resellers or tickets for amusements.

 

Amusement Tax - Subscribers to Paid Television Programing - (7511)

Applies to businesses who subscribe to paid programming in Chicago whose providers do not collect the 9% Amusement Tax.

 

Boat Mooring Tax - (7560)

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.

 

Bottled Water Tax - (1904, 1904IN)

Applies to the retail sale of bottled water in the City at a rate of $0.05 per bottle of water.

 

Gas Use Tax - (7574)

Applies to businesses who purchase gas from sellers who are not subject to either Distributor or Reseller Occupation Taxes.

 

Cigarette Tax - (7506)

Applies to wholesale cigarette dealers.

 

Electricity Infrastructure Maintenance Fee - (7576)

The Electricity IMF is imposed on electricity deliverers as compensation for using public rights of way in the City of Chicago.

 

Electricity Use Tax -(7578)

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.

 

Emergency Telephone System Surcharge - Landline - (2908)

Applies to businesses that supply network telephone numbers that are billed to a Chicago address.

 

Emergency Telephone System Surcharge - Wireless - (2906)

Applies to businesses that supply wireless telephone numbers that are billed to a Chicago address.

 

Employers' Expense Tax - (7540)

Applies to businesses that employ at least 50 employees that perform at least 50% of their work in Chicago.

 

Foreign Fire Insurance Tax - (7505)

Applies to businesses not incorporated in Illinois that provide fire or other types of insurance to Chicago dwellings.

 

Fountain Soft Drink Tax - (7590)

Applies to businesses that sell soft drink syrup to retailers located in Chicago.

 

Ground Transportation Tax - (7595)

Applies to businesses that provide ground transportation vehicles for hire for any sort of consideration.

 

Hotel Accommodations Tax - (7520)

Applies to businesses that rent or lease hotel accommodations.

 

Liquor Tax - (7573)

Applies to businesses that sell alcoholic beverages, who must collect and remit taxes to the city.

 

MPEA Airport Departure Tax - (8500)

Applies to businesses that provide ground transportation for hire to passengers departing from a Chicago airport.

 

Motor Vehicle Lessor Tax - (7575)

Applies to businesses engaged in leasing motor vehicles.

 

Non-Retail Transfer of Motor Vehicles Tax - (8405)

Applies to the non-retail purchase of motor vehicles.

 

Occupation Tax -Natural Gas Distributor and Reseller - (7571)

Applies to businesses engaged in distributing, supplying, furnishing, or selling natural gas.

 

Parking Tax - (7530)

Applies to businesses that operate parking lots, which must collect from customers and remit to the Department.

 

Personal Property Lease Transaction Tax - (7550)

Applies to businesses or individuals that either are a lessor or lessee of personal property used in Chicago.

 

Real Property Transfer Tax - (7551)

Applies to businesses that transfer a title to real property located in Chicago.

 

Restaurant Tax - (7525)

Applies to all places for eating.

 

Telecommunications Tax - (7501)

Applies to telecommunication retailers for all gross charges.

 

Tire Fee - (BA94)

The Tire Fee applies to the retail sale of new tires at a rate of $1.00 per tire.

 

Use Tax for Non-Titled Personal Property - (8402B, 8402CO, 8402IN, 8403)

Applies to purchases of non-titled tangible personal property outside of Chicago for use inside Chicago.

 

Use Tax for Titled Personal Property - (8400, 8400R)

Applies to purchases of titled tangible personal property outside of Chicago for use inside Chicago.

 

Vehicle Fuel Tax - (7577)

Applies to the sale of fuel to a retailer