Department of Revenue

Mission

To efficiently administer and enforce the collection of Cook County Home Rule and various other Cook County taxes and fees while providing courteous, professional service to the public. Also, to fairly and equitably enforce Tax Compliance accurately process revenue collections, and provide accurate and reliable information to Cook County taxpayers.

 

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2014 Cook County Vehicle Stickers/Tags

2014 Unincorporated Vehicle Stickers are now available.
Your Cook County Vehicle Sticker or Tag must be displayed on your vehicle by July 1st.

Vehicle owners in unincorporated Cook County who have not received an application in the mail can either pick one up at their Township office or call the Department of Revenue to have one mailed.

To purchase your sticker online, please click here.

 

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NEW SENIOR (SR) AND NO FEE (NF) STICKERS

The Department of Revenue has implemented a new strategy for permanent stickers this year. Two new stickers have been created for taxpayer convenience purposes, SR permanent stickers for Seniors and NF permanent stickers for persons with disabilities and disabled veterans. These two classes have been separated from the standard sticker to highlight their permanent nature and reduce the number of erroneous citations that are issued. In order to be in compliance, you MUSTremove your old, existing permanent sticker and affix the NEW SR or NF sticker by 7/1/2014.

Please make sure to obtain and display your new sticker prior to July 2, 2014. As of July 2, 2014, a late fee of $25.00 will apply for both SR and NF stickers.

Non-Titled Personal Property Use Tax

(Updated April 1st, 2014) – Cook County Department of Revenue will not be accepting registration, tax return filings and payments for the Non-Titled Personal Property Use Tax pending the outcome of current litigation.

For more information regarding the Non-Titled Personal Property Use Tax, please  click here.

To obtain a copy of the Non-Titled Personal Property Use Tax Ordinance, please click here. 


 

Non-Retailer Use Tax

Effective August 1, 2013 the Cook County Board of Commissioners approved a rate reduction for vehicles purchased on or after August 1, 2013. If the vehicle was purchased prior to August 1, you are subject to the initial rate that was imposed. The new rates are as follows:

Age of Vehicle
Rate
1 - 3 years
$225
4 to 8 years
$175
9 years and over
$90
Motorcycles
$90
*Gifts or other non-monetary transfers $25*

* The tax rate of $25 is under the following circumstances:

  • Transferee of purchaser is a spouse, mother, father, brother, sister or child of the transferor and proof of family relationship is established by proper documentation
  • Transfer is a gift to a beneficiary of an estate and the beneficiary is not a surviving spouse
  • The transfer has already been taxed per State’s retailer occupation tax, sales tax or use tax and the motor vehicle is transferred in connection with the organization, reorganization, dissolution or partial liquidation of an incorporated or unincorporated business provided that the beneficial ownership is not change

To obtain a copy of the Non-Retailer Use Tax Handout, please click here.


Gambling Machine Tax

Effective June 1, 2013, a tax is imposed upon each Gambling Machine that is displayed by a person for play or operation by the public in Cook County. The annual tax rate on a Gambling Device for each 12-month period, as established by the director, is $1,000.00 and the annual tax rate on a Video Gaming Terminal for each 12-month period, as established by the director, is $200.00.
To obtain a copy of the Cook County Department of Revenue Gambling Machine Tax Registration Application, please click here. Complete and remit this form to the mailing address noted on the form before June 21, 2013. Once you have completed the Registration Application, you will receive a packet including the pre-printed Gambling Machine Tax Return and Emblem Application issued by the Department. You are required to remit this form on an annual basis.

To obtain a copy of the Gambling Machine Tax Registration Application, please click here.

For more information regarding the Gambling Machine Tax, please click here.

To obtain a copy of the Gambling Machine Tax Ordinance, please click here.


 

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Cigarette Tax Reward Program

The Cigarette Tax Reward Program will reward those individuals who report violations of the Cook County Tobacco Ordinance to the Department of Revenue. Responsible citizens of the County may now report violators through the Cigarette Tax Reward Program website; provided the reporter leaves adequate information, so the Department may contact that person after the investigation, adjudication and/or payment of the fine.
If you would like to report a violation, please click here.
To obtain a copy of the Cigarette Reward Program Handout, please click here.
For more information, please click here.
 
 
Home Rule Tax Dates

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  • Other Tobacco Products Tax - 20th of each month
  • Liquor Tax - 20th of each month
  • Diesel Fuel Tax - 20th of each month
  • Gasoline Tax - 20th of each month
  • Use Tax - 20th of each month
  • Amusement Tax - 20th of each month
  • New Motor Vehicle Tax - 20th of each month
  • Parking Tax - 20th of each month
  • Non-Titled Personal Property Use Tax - 20th of each month (Under litigation)
  • Firearm Tax - 20th of each month