Firearm Tax

Firearm Tax


Ordinance
Cook County Firearm Tax Ordinance (Chapter 74, Article XX) (at municode.com)
Ordinance providing for the imposition of a tax on the retail purchase of a firearm within Cook County.
(Ordinance No. 12-O-64, adopted 11-09-2012)

In November 2012, the Cook County Board of Commissioners passed the County’s fiscal year 2013 budget. As part of the budget, a new tax was enacted on firearms.

Effective April 1, 2013, as provided in Sections 74-665 thru 74-675, Firearm Tax Ordinance, a tax is imposed on the retail purchase of a firearm in the amount of $25.00 for each firearm purchased. Any retail dealer as defined in this article shall register with the Department in the form and manner prescribed by the Department. Policies, rules and procedures for the registration process and forms shall be prescribed by the Department. Once you have been registered, you will receive a packet including the pre-printed Firearm Tax Returns and Schedules issued by the Department that you are required to remit on a monthly basis.

To obtain the Cook County Registration Form, please click here.
To obtain a copy of the Firearm Tax Ordinance, please click here.


Collection and Remittance

It shall be the duty of every retail dealer to remit and report the tax due on sales of firearms purchased in Cook County on forms prescribed by the Department. After April 1, 2013, the first tax return and payment, if applicable, is due by May 20, 2013. Subsequent returns and payments are due on the 20th day of each month. Returns must be submitted even if no tax is due.


Exempt Purchases

In accordance with the ordinance, retail dealers shall not collect the firearm tax when the firearm is sold to:
An office, division, or agency of the United States, the State of Illinois, or any municipal corporation or political subdivision, including the Armed Forces of the United States or National Guard.
A bona fide veterans organization which receive firearms directly from the Armed Forces of the United States and uses said firearms strictly and solely for ceremonial purposes with blank ammunition.
Any active sworn law enforcement officer purchasing a firearm for official or training related purposes presenting an official law enforcement identification card at the time of purchase.

However, retail dealers must collect and submit required information regarding such sales on schedules issued by the Department.

To obtain the Cook County Registration Form, please click here.
To obtain a sample copy of the Firearm Tax Return, please click here.
To obtain a sample copy of the Schedules, please click belows:
Firearm Schedule E -1 – All Sales
Firearm Schedule E-2 – Government Agency
Firearm Schedule E-3 – Veterans Organization
Firearm Schedule 4 – Law Enforcement
Firearm Schedule E – Non-Taxable Sales and Transfers

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