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Tax List

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.

Amusement Tax - (7510)

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

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.

 

Foreign Fire Insurance Tax - (7505)

Applies to businesses not incorporated in Illinois that provide fire insurance in Chicago.

 

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 in Chicago for consideration.

 

Hotel Accommodations Tax - (7520)

Applies to businesses that rent or lease hotel accommodations.

 

Liquor Tax - (7573)

Applies to wholesale businesses that sell alcoholic beverages for sale in Chicago.

 

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 or perform valet operations.

 

Personal Property Lease Transaction Tax - (7550)

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

 

Real Property Transfer Tax - (7551)(7553)

Applies to transfers of title to or beneficial interest in 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 or use by a purchaser.