Parking Lot & Garage Operation Tax

Ordinance

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.
To obtain a copy of the Parking Lot and Garage Operations Tax, please click here.

Forms

Parking Lot and Garage Operations

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