Retailers Occupation Tax

Ordinance

ARTICLE IV. Retailers Occupancy Tax
Cook County Home Rule County Retail Occupancy Tax Ordinance 
(at municode.com)
An ordinance providing for a tax is imposed county-wide upon all persons in Cook County engaged in the business of selling tangible personal property at retail.

This tax is collected with the State of Illinois’ ROT tax and then disbursed to the County.