Tobacco Tax
CIGARETTE, OTHER TOBACCO AND CONSUMABLE PRODUCTS
This ordinance provides for the imposition of a tax on the retail sale of cigarettes, other tobacco products and consumable vapor products within Cook County. The tax imposed upon consumable vapor products is effective May 1, 2016.
Cigarette Tax Forms
The Cigarette Tax Return 2707
A self-pay form 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.
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.
Cook County Cigarette Tax Stamp Purchase Order Form
This form must to be completed by the Wholesale Tobacco Dealer in order to purchase Cook County tax stamps.
Cook County Cigarette Tax Stamp Refund Claim 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.
Cook County Audit and Investigation Referral Form
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).
Tobacco Tax Ordinance 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
Reference the Sample tax return for the registration of Other Tobacco Products (OTP).
Wholesale Tobacco Dealer and Retail Tobacco Manufacturer Notice Letter
Details the process and requirements for wholesalers involved in the sale of Cigarettes and OTP.
Home Rule Tax Registration Application
Should be completed in full and submit a signed copy to the Department of Revenue via the mailing or email address provided on the form in order to become a registered Wholesale Tobacco Dealer, Consumable Vapor Product Wholesaler, or Retail Cigarette Manufacturer. (See the Department of Revenue home page to download the application).
Schedule A
Tobacco Wholesale sales to Wholesale Tobacco Dealers Registered with the Cook County Department of Revenue.
Schedule B
Tobacco Wholesale Summary Schedule of Other Tobacco Products Sold and Delivered Outside Cook County.
Registered Wholesale Tobacco Dealers
Retail Cigarette Manufacturer (Roll Your Own) Forms
Schedule A
Retail Manufacturer Schedule to support sales of packs other than those containing 20 or 25 cigarettes reported on the Department of Revenue issued Retail Manufacturer Cigarette Tax Return.
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 Online Cigarette Tax Reward Program website; 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