Published on CookCountyIL.gov (https://www.cookcountyil.gov)

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Retailers Occupation Tax

An ordinance for a tax 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.

Related Links: 
Cook County Retailers' Occupation Tax Ordinance [1]
Source URL: https://www.cookcountyil.gov/service/retailers-occupation-tax

Links
[1] https://library.municode.com/il/cook_county/codes/code_of_ordinances?nodeId=PTIGEOR_CH74TA_ARTIVREOCTA