Home Rule Tax Changes for 2013

In November 2012, the Cook County Board of Commissioners passed the County’s fiscal year 2013 budget. Per the budget, a few of the tax rates and fees that are administered by the Cook County Department of Revenue were changed. In addition, new taxes were also enacted as part of the budget, which the Department of Revenue will begin to administer in 2013. For more details please click here.

Ordinances that were enacted as per the FY2012 budget:

• Tobacco Tax Ordinance Amendment (Effective March 1, 2013) 
• Firearm Tax Ordinance (Effective April 1, 2013)
• Non-Titled Personal Property Use Tax Ordinance (Effect April 1, 2013)
• Gambling Machine Tax Ordinance (June 1, 2013)

Please Note, these are the Amended Ordinances that have been approved and adopted by the Cook County Board of Commissioners in November 2013, though have not been codified into the Cook County Code of Ordinances.

2013 Cook County Vehicle Stickers / Tags

2013 Unincorporated Vehicle Stickers are now available. 

Your Cook County Vehicle Sticker or Tag must be displayed on your vehicle by July 1st.  

 

Vehicle owners in unincorporated Cook County, who do not receive an application in the mail, can either pick one up at their Township office, download one from the this site or call the Department of Revenue to have one mailed. 

 

To purchase your sticker online, please click here.

 

 

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Gambling Machine Tax

Effective June 1, 2013, a tax is imposed upon each Gambling Machine that is displayed by a person for play or operation by the public in Cook County. The annual tax rate on a Gambling Device for each 12-month period, as established by the director, is $1,000.00 and the annual tax rate on a Video Gaming Terminal for each 12-month period, as established by the director, is $200.00.

 

To obtain a copy of the Cook County Department of Revenue Gambling Machine Tax Registration Application, please click here. Complete and remit this form to the mailing address noted on the form before June 21, 2013. Once you have completed the Registration Application, you will receive a packet including the pre-printed Gambling Machine Tax Return and Emblem Application issued by the Department. You are required to remit this form on an annual basis. 

 

To obtain a copy of the Gambling Machine Tax Registration Application, please click here.

For more information regarding the Gambling Machine Tax, please click here.

To obtain a copy of the Gambling Machine Tax Ordinance, please click here.

 

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Non-Titled Personal Property Use Tax 

Effective April 1, 2013, as provided in Section 74-655, Non-Titled Personal Property Use Tax Ordinance, a tax is imposed upon non-titled personal property purchased outside of the county when first used in the county. The tax shall be at the rate of 1.25% of the non-titled personal property’s value. Any person with a tax liability under this ordinance shall receive an annual tax credit for the first $3,500 in value (up to $43.75) of non-titled personal property purchased outside of and used in Cook County.

 

Every person (corporation, limited liability corporation, organization, governmental, governmental subdivision or agency, business trust, estate, trust, partnership, association and any other legal entity) in Cook County who, in the course of business, acquires non-titled personal property which was purchased outside of the county and used in the county, is required to register with the Department in accordance with policies or procedures prescribed by the Department. You must register in order to receive your monthly tax returns. Registration can be done online only.

To register, please click here.

To obtain a copy of the Schedules, please click below:

• Non-Titled Personal Property Schedule D-1 - Illinois Use Tax Act Exemptions
• Non-Titled Personal Property Schedule D-2 - Food for Human Consumption Exemption
• Non-Titled Personal Property Schedule D-3 - Presciption and Non-Prescription Medicine Exemption
• Non-Titled Personal Property Schedule D-4 - Exempt Uses

To obtain a copy of the Non-Titled Personal Property Self-Assessment form, please click below:

• Individual Non-Titled Personal Property Use Tax Transaction Return 

For more information regarding the Non-Titled Personal Property Use Tax, please click here. 

To obtain a copy of the Non-Titled Personal Property Use Tax Ordinance, please click here.

Firearm Tax

To obtain the Cook County Registration Form, please click here.

To obtain a sample copy of the Firearm Tax Return, please click here.

To obtain a sample copy of the Schedules, please click belows:

• Firearm Schedule E-1 - All Sales
• Firearm Schedule E-2 - Government Agency
• Firearm Schedule E-3 - Veterans Organization
• Firearm Schedule E-4 - Law Enforcement
• Firearm Schedule E-5 - Non-Taxable Sales and Transfers

To obtain a copy of the Firearm Tax Ordinance, please click here.

 

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2013 Cigarette Tax Increase on Ending Inventory

• Wholesale Tobacco Dealer Cigarette and Tax Stamp 2013 Ending Inventory Cover Letter
• Wholesale Tobacco Dealer Dealer Cigarette and Tax Stamp 2013 Ending Inventory Tax Return

• Retail Tobacco Dealer Cigarette Tax 2013 Ending Inventory Cover Letter
• Retail Tobacco Dealer Cigarette Tax 2013 Ending Inventory Tax Return
• Retail Tobacco Dealer 2013 Ending Inventory Schedule A

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General Business License (GBL)

Please be aware that the General Business License (GBL) renewal period begins on Feb 1, 2013. The license must be renewed by May 1, 2013 for all existing businesses and posted in the place of business by May 1, 2013.

 

The fee for the GBL is $40 and is valid for two (2) years. If the GBL is renewed after May 1, 2013 late fees will apply.

  

If you have any questions, please contact Richard Crusor at (312) 603-3634 or Email:

Richard.Crusor2@cookcountyil.gov 

Cigarette Tax Reward Program

To obtain a copy of the Cigarette Reward Program Handout, please click here.

For more information, please click here.   

Employee Health Insurance