About the Department
The Department of Revenue collects and processes approximately $372,000,000.00 per year, and continues in its efforts to increase tax compliance and collections, along with providing efficient service to our customers through well-informed and skilled personnel.
The Department of Revenue was established by the Cook County Board of Commissioners in December 1992. The Department collects Cook County home rule taxes and other fees, and administers and enforces such collections. The Department audits and maintains delinquent property tax records. The Department of Revenue also researches and proposes new revenue sources for the County.
Like most other governmental bodies with revenue departments, the Cook County Department of Revenue centralizes collection and administration duties previously held by three other Cook County Offices (Auditor, Treasurer and Comptroller), making services and collections efficient and convenient for the public.
Taxes and a variety of fees collected by the Cook County Department of Revenue are alcoholic beverages, amusement, cigarette, gasoline and diesel fuel, new motor vehicle, parking, use and wheel taxes, cable television franchise fees, health insurance, lost ID fee, IBID payments and off-track betting fees, as well as fees for Building and Zoning, Environmental Control and Real Estate Management. Additionally, the Department collects licensing fees.
The primary responsibility of the Collections Division is invoicing, collecting, processing and depositing revenue from the above mentioned taxes and fees. Same day processing of receipts maximizes the interest earnings for revenues collected. This division also sells cigarette tax stamps.
The primary responsibility of the Compliance Division is to implement and maintain procedures and practices for conformance with Cook County’s Home Rule Tax Ordinances.
To ensure compliance, the Division conducts field audits to verify the accuracy of taxpayer records. The taxpayers’ knowledge that their books and records may be reviewed by field auditors is an effective tool for tax compliance. The Compliance Division implements procedures to detect and assess liability for non-filers of Cook County Home Rule Taxes.
The Compliance Division works with taxpayers, governmental agencies and industry trade groups to recommend changes in the County Home Rule Tax Ordinances and establish regulations that will encourage compliance, minimize costs, and provide additional guidance to taxpayers.
Additionally, the Compliance Division, in conjunction with the Illinois Dept. of Revenue, investigates locations in taxing jurisdictions of new businesses, to determine whether an allocation of sales tax is due Cook County.
Real Estate Tax Delinquencies Division
The primary responsibility of the Delinquent Property Tax Division is auditing and reconciling transactions on real estate.
The Division audits work prepared, posted and processed by various Cook County Offices (Treasurer, Clerk and Assessor), and maintains the records on Property Tax Master file for a mandated period of twenty-years. This delinquent property tax file is the basis from which the Treasurer’s Scavenger Sale List is derived, and the Twenty-Year Open Item magnetic tape (REDI file) that is sold to the general public. The Division researches delinquent property tax matters for various other Cook County departments upon request.