Hotel Accommodations Tax Return
If an entity owns and operates more than one location subject to Cook County Hotel Accommodations Tax, please submit the additional site list along with the registration application.
Reference the sample tax return when registering for the Cook County Hotel Accommodations Tax and also submit the Schedule A, which are all available in the downloads.
*Note: Please email registration documents to firstname.lastname@example.org
If I am a hotel operator and a guest reserves a room prior to May 1, 2016 for a stay following May 1, 2016, is the Hotel Accommodations Tax imposed?
If the hotel operator charges its guest for accommodations prior to May 1, 2016, even though the reservation is for after May 1, 2016, the Hotel Accommodations Tax should not be collected. Conversely, if a guest makes a reservation prior to May 1, 2016 and the hotel charges its guest on or after May 1, 2016, the Hotel Accommodations Tax will apply. How customers are charged for their accommodation is solely at the discretion of the hotel operator.
Are meeting rooms and other rooms that can be rented exempt from the tax?
No, tax is still due. If a meeting room or other room rented (for weddings or conferences) is in the hotel, the accommodation is taxable.
Are the rewards stays subject to the Hotel tax?
The rewards stays are not subject to tax; for example, if a room is $200.00 and after points/rewards have been applied, the rate is $100.00, tax is only imposed on the $100.00.
How are cancellations and no-shows treated?
If there is a cancellation after an individual prepays for an accommodation, there is no tax imposed. If Hotel Accommodations Tax was already collected and remitted, the hotel operator may be eligible for a refund. To apply for a refund, please use the Credit refund application form available in the downloads.
What government entities are exempt from paying the tax?
Only Federal government agencies, consulates, and foreign diplomats are exempt; State and local governments must pay tax.
If I am a reseller of hotel accommodations, what do I need to know?
The Hotel Accommodations Tax applies to resellers of hotel accommodations on the markup of the accommodations resold.
If I am an Airbnb host, what do I need to know?
If your residence offers accommodations through Airbnb or another such facilitator, they will collect the Hotel Accommodations Tax and remit it to the Cook County Department of Revenue. If your residence is also available through other websites, please make sure the facilitator is registered to collect and remit taxes.
If your residence is available via means done independently, you must register with the Department to collect and remit taxes accordingly.
If your location is in unincorporated Cook County, you must possess a General Business License. To obtain a General Business License, please click here.
How is the Hotel Accommodations Tax administered?
Upon registering, the Cook County Department of Revenue will mail pre-printed tax returns and schedules that must be remitted monthly, whether tax is due or not. In 2017, the Department will administer the tax electronically, which will include electronic filing. Further information will be made available later in the year.
What is Hotel Accommodations Tax receipts earmarked for (per budget)?
Hotel Accommodations Tax receipts go into the General Fund.
Who can I contact if my question is not listed here?
If you have any questions, please contact the Department during business hours Monday through Friday from 8:30 a.m. to 4:30 p.m. at (312) 603-6870 and press option 7. You may also send your questions to the Department via email@example.com.