Local Taxes & Fees in Evanston, IL

Evanston maintains 149 local ordinances across all categories, and 2 of those deal specifically with local taxes & fees. Here is a breakdown of what the city actually requires, what is prohibited, and where Evanston falls on the strict-to-permissive spectrum compared to other cities.

Parking Tax

Evanston charges 60 cents per 24-hour period to park in any commercial lot or garage, with flat weekly, monthly, quarterly, and annual rates for longer-term parkers.

Key details: Daily rate: $0.60 per 24 hours. Monthly rate: $12.00 (most garages). Annual rate: $144.00. Sherman Plaza monthly: $60.00 permit.

Operators who fail to collect and remit the tax face Corporation Counsel enforcement and possible suspension of City business licenses; violators are fined $200 for a first offense and $500 for each later offense within 180 days.

Business Tax Classification

Evanston taxes retailers and service businesses separately under its home-rule occupation tax: 1.25% on retail sales of tangible goods, 1.25% on service-related tangible property transfers.

Key details: Retail rate: 1.25% of gross receipts. Service rate: 1.25% on transferred property. Collected by: Illinois Dept. of Revenue. Legal authority: 65 ILCS 5/8-11-1, 8-11-5.

The Illinois Department of Revenue, not City staff, collects and enforces this tax on Evanston's behalf; noncompliance follows standard state retailers'/service occupation tax enforcement, including assessment, interest, and penalties for unpaid or underreported gross receipts.

The Bottom Line

Evanston's local taxes & fees rules are a mixed bag. Some areas are strict, others are relaxed, and the details matter. The best approach is to check the specific rule that applies to your situation rather than assuming Evanston is broadly strict or permissive.

These rules come from Evanston's publicly available municipal code. For complete penalty schedules, exemption details, and answers to common questions, see the individual ordinance pages throughout this guide.