Tobacco Tax

Ordinance

Cook County Tobacco Tax Ordinance (Chapter 74, Article XI)  (at municode.com)
Ordinance providing for the imposition of a tax on the retail sale of cigarettes within Cook County.
(Ordinance No. 09-O-15, adopted 02-16-2011)

Any complaints regarding tobacco enforcement, .

Forms

Cigarette Tax Return 2707-A - Self Pay
This return 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.

Cook County Cigarette Tax Stamp Purchase Order Form

Cook County Cigarette Tax Stamp Refund Claim Form

Cook County Audit/Investigation Referral Form

Tobacco Tax Ordinance Pamphlet

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 Cigarette Tax Reward Program website or tip line; 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

Click to report a violation of the Cook County Tobacco Tax Ordinance.

Cigarette Tax Reward Program FAQs

What is a Cigarette Tax Violation? Citizens who purchased cigarettes from, and/or has knowledge of a retailer in the possession of the cigarettes on which the Cook County Tobacco Tax Ordinance, Cigarette Tax has not been paid (see example violations below), may report such purchases, sales, or possession to the Cook County Department of Revenue, by use of the reporting guidelines below:

• Unstamped Packs, sales or possession for sale in Cook County, packs of cigarettes on which the Cook County Cigarette Tax Stamp is not attached or affixed
• Taped-On Tax Stamps, sales or possesses for sale in Cook County, packs of cigarettes on which the County Cigarette Tax Stamp is taped, attached or affixed by an adhesive tape (i.e. scotch tape, masking tape, etc.)
• Loose Cigarettes, which means, sales or possesses for sale in Cook County, un-packaged single or individual cigarettes.

What are the chances a TIPster will be rewarded? The Cook County Department of Revenue wins more than 90% (findings of liable/ guilty) when cases are taken to Administrative Hearing. Reported TIPs have more than a 9 in 10 chance of being rewarded!

How do I report tips? Please click on the link above or call 312-603-2585 to report via telephone. 

Can a person choose to leave an anonymous tip? Yes, on both the voicemail and the website identity is not required. However, both clearly state electing to report anonymously forfeits any and all rewards.

How long will a payout take? This may vary based on individual circumstances. Once the method of payment clears and the administrative tasks occur, payment will be dispatched. Under normal circumstances it will take approximately 3 months, but if a case is delayed or the violator has unique circumstances it may take much longer to fund the reward.

Are there any restrictions to the program? Currently, the only restriction is no Cook County employee may benefit from the program.

Is the Tip Line or Website available in languages other than English? The Website is provided in English only. A dialogue box provides instructions in Spanish and directs those TIPs to the TIP Line.