Tobacco Tax

Ordinance (Cigarette and Other Tobacco Products)

Cook County Tobacco Tax Ordinance (Chapter 74, Article XI)  (at municode.com)
Ordinance providing for the imposition of a tax on the retail sale of cigarettes and other tobacco products within Cook County.
(Ordinance No. 09-O-15, adopted 02-16-2011)

Tobacco Tax Ordinance Amendment (Effective March 1, 2013)

Any complaints regarding tobacco enforcement, please click here.


Cigarette Tax:

A tax at the rate of 150 mils or $0.15 per cigarette is hereby imposed upon all cigarettes possessed for sale and upon the use of all cigarettes within the County of Cook, the ultimate incidence of and liability for payment of said tax to be borne by the consumer of said cigarettes. The tax imposed hereby at the rate of 150 mils or $0.15 per cigarette shall become in forced and effective on March 1, 2013. The tax herein levied shall be in addition to any and all other taxes.”

Other Tobacco Products Tax (new tax):

2013 Tobacco Ordinance Changes – Effective January 1, 2013
Per the amended Cook County Tobacco Ordinance, the following scheduled tax rate increases will be in effect January 1, 2013:
Smokeless and Smoking Tobacco Tax Rate Increase:
Pursuant to Section 74-433 (d) (2) of the Cook County Tobacco Tax Ordinance, as amended on November 15, 2011, the Tobacco Tax on both Smoking Tobacco and Smokeless is $0.60 per ounce (2012 tax rate $0.30 per ounce)
Large Cigar Tax Rate Increase:
Pursuant to Section 74-433 (d) (2) of the Cook County Tobacco Tax Ordinance, as amended on November 15, 2011, the Tobacco Tax on Large Cigars is $0.30 per Cigar (2012 tax rate $0.25 per Cigar)
* Please Note: Little Cigar tax rate does not change.
Definitions:
Large cigar means any roll of tobacco wrapped in leaf tobacco or any substance containing tobacco and weighing more than three pounds per thousand.
 
Little cigar means any roll of tobacco wrapped in leaf tobacco or any substance containing tobacco and not weighing more than three pounds per thousand.
 
Smokeless tobacco includes any snuff, snus, chewing tobacco, or other tobacco products not intended to be smoked.
 
Smoking tobacco includes granulated, plug cut, crimp cut, ready rubbed and other kinds and forms of tobacco prepared in such manner as to be suitable for smoking in a pipe or cigarette.

Cigarette Forms

Cigarette Tax Return 2707-A – Self Pay
This return is provided for the purpose of paying the Cook County Cigarette Tax on purchases of cigarettes made over the internet, by mail, by phone, or make outside Cook County, where no Cook County Cigarette Tax has been paid.
PLEASE NOTE: When remitting your tax filings, please use the tax return issued by Department of Revenue. Do not submit a self-printed copy of the tax return form as it will be deemed incomplete and incorrect. Penalties and fees will be applied to any incomplete, incorrect or late tax return remitted.
This form must to be completed by the Wholesale Tobacco Dealer in order to purchase Cook County tax stamps.
This form must to be completed and remitted to the Cook County Department of Revenue to request a refund for any unused tax stamps, tax stamps affixed to packages of cigarettes returned to a manufacturer, or for the replacement of tax stamps.
This form is provided for the purpose of identifying businesses that are operating in violation of any County Home Rule Tax (i.e. Amusement Tax, Gas Tax (Diesel Fuel and Gasoline), Alcoholic Beverages Tax (Liquor), Sales of New Motor Vehicle Tax, Parking Lot and Garage Operations Tax, Tobacco Tax and Use Tax on titled property).
This pamphlet contains information regarding the Tobacco Tax Ordinance. This pamphlet does not act as a substitute for the actual ordinance provided on the Cook County website.


Other Tobacco Products (OTP) Forms

RETAILER FORMS

Fill out this form if you have remitted tax on OTP items but have not sold or since returned the items and wish to collect the tax already paid on the item.

Wholesale Tobacco Dealer and Retail Manufacturer Forms (for both OTP and Tobacco)


ACH Payment Process for Wholesale Tobacco Dealers

Effective August 1, 2012, the Cook County Department of Revenue will be transitioning to a new financial institution. All ACH payments for cigarette stamp orders will be processed through JP Morgan Chase. Payments will no longer be accepted through MB Financial. If payments are remitted to MB Financial after August 1, 2012, your transaction may be denied causing a delay in the processing of your cigarette stamp order.

  • Cigarette Tax Stamp Purchase ACH Payment Authorization Form
    In order for Cook County Department of Revenue to initiate an ACH Debit transaction from your account, you are required to complete and remit this authorization form along with the Cook County Department of Revenue Cigarette Tax Stamp Purchase Order form.
  • Excel Format of the Cigarette Tax Stamp Purchase ACH Authorization Form and Cigarette Tax Stamp Purchase Order Form.
    (Coming Soon)

 

Cigarette Tax Reward Program

The Cigarette Tax Reward Program will reward those individuals who report violations of the Cook County Tobacco Ordinance to the Department of Revenue. Responsible citizens of the County may now report violators through the Cigarette Tax Reward Program website or tip line; provided the reporter leaves adequate information, so the Department may contact that person after the investigation, adjudication and/or payment of the fine.
The pay out will be as follows:
Number of Illegal Packs Confiscated
Reward to be Received
1-40 packs
$250.00
41-120 packs
$500.00
121-250 packs
$750.00
251 or more packs
$1,000.00
To obtain a copy of the Cigarette Reward Program Handout, please click here.

Cigarette Tax Reward Program FAQs

What is a Cigarette Tax Violation? Citizens who purchased cigarettes from, and/or has knowledge of a retailer in the possession of the cigarettes on which the Cook County Tobacco Tax Ordinance, Cigarette Tax has not been paid (see example violations below), may report such purchases, sales, or possession to the Cook County Department of Revenue, by use of the reporting guidelines below:
  • Unstamped Packs, sales or possession for sale in Cook County, packs of cigarettes on which the Cook County Cigarette Tax Stamp is not attached or affixed
  • Taped-On Tax Stamps, sales or possesses for sale in Cook County, packs of cigarettes on which the County Cigarette Tax Stamp is taped, attached or affixed by an adhesive tape (i.e. scotch tape, masking tape, etc.)
  • Loose Cigarettes, which means, sales or possesses for sale in Cook County, un-packaged single or individual cigarettes.
What are the chances a TIPster will be rewarded? The Cook County Department of Revenue wins more than 90% (findings of liable/ guilty) when cases are taken to Administrative Hearing. Reported TIPs have more than a 9 in 10 chance of being rewarded!
How do I report tips? Please click on the link above or call 312-603-2585 to report via telephone.
Can a person choose to leave an anonymous tip? Yes, on both the voicemail and the website identity is not required. However, both clearly state electing to report anonymously forfeits any and all rewards.
How long will a payout take? This may vary based on individual circumstances. Once the method of payment clears and the administrative tasks occur, payment will be dispatched. Under normal circumstances it will take approximately 3 months, but if a case is delayed or the violator has unique circumstances it may take much longer to fund the reward.
Are there any restrictions to the program? Currently, the only restriction is no Cook County employee may benefit from the program.
Is the Tip Line or Website available in languages other than English? The Website is provided in English only. A dialogue box provides instructions in Spanish and directs those TIPs to the TIP Line.