Parking Lot & Garage Operation Tax


ARTICLE XIII – Parking Garage Tax
Cook County Parking Lot and Garage Operations Tax Ordinance

An ordinance providing for the imposition of a tax on parking at certain locations; for definitions; for registration of tax collectors; for maintenance of records; for tickets and tags; for tax remittance and returns; for rules and regulations; and for penalties and interest.

Effective September 1, 2013, the Cook County Board of Commissioners approved a change to the structure of the Parking Tax imposed upon the use and privilege of parking a motor vehicle in or upon any parking lot or garage in the County. The new structure imposes a rate of 6% of the charge or fee paid for parking for a 24-hour period or less and 9% of the charge or fee paid for parking for a weekly or monthly period.


Parking Lot and Garage Operations

Please reference this link to see Sample tax return for registration Parking Tax Return-sample

Site Schedule

Detailed breakdown of parkers and parking collections per site to be filed along with Department of Revenue issued Parking return for all operators of Parking Lots, Garages or Valet Services registered with Cook County

Schedule A – Parking

Address listing of all sites operated by a Parking lot/garage operator or Valet service registered with Cook County.

Parking Lot and Garage Operations Tax Return Form

(Please call Revenue for new forms)

Every Operator of a parking lot and garage operation in the County of Cook must file a monthly return.

Due Date – 20th of each month

Below is the List of Parking Lot Operators and Valet Operators Registered with the Cook County Department of Revenue