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.

Available Soon - 2013 Cook County Vehicle Stickers / Tags

2013 Unincorporated Vehicle Stickers will be availabe mid May.  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. 

 

 

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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 (individual, 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 handout that contains a sample of the tax return and schedules, please click here.

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 

Effective April 1, 2013, as provided in Sections 74-665 thru 74-675, Firearm Tax Ordinance, a tax is imposed on the retail purchase of a firearm in the amount of $25.00 for each firearm purchased. Any retail dealer as defined in this article shall register with the Department in the form and manner prescribed by the Department. Policies, rules and procedures for the registration process and forms shall be prescribed by the Department. Once you have been registered, you will receive a packet including the pre-printed Firearm Tax Returns and Schedules issued by the Department that you are required to remit on a monthly basis.

 

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

Effective March 1, 2013, as provided in Section 74-433, Cook County Tobacco Tax Ordinance, the tax on cigarettes sold in Cook County is increased from $0.10 to $0.15 per cigarette ($1.00 per pack). Therefore, Wholesale Tobacco Dealers must complete and remit the Wholesale Tobacco Dealer Cigarette and Tax Stamp Ending Inventory Tax Return for all cigarette pack inventory and unaffixed stamp inventory, along with payment, by March 30, 2013. Also, Retail Tobacco Dealers must complete and remit the Retail Tobacco Dealer Cigarette Ending Inventory Tax Return, along with payment by March 30, 2013. For more details, please click here.

• 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

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