Cook County requires retail tobacco dealers to register and remit county tobacco taxes under Ch. 74 Article XI, on top of the state retailer license. Suburban municipalities add their own licensing; Chicago tobacco retailers face additional city licensing and zoning caps.
Cook County imposes a county tobacco tax administered under Code of Ordinances Ch. 74 Article XI on cigarettes, other tobacco products, vapor products, and consumable nicotine. Wholesalers and retailers must register with the Cook County Department of Revenue, post the county tobacco tax stamp where applicable, and file monthly returns. Retailers also need an Illinois Department of Revenue retail tobacco license under 35 ILCS 143 and must verify customers are 21 years old, the federal and state Tobacco 21 minimum. In unincorporated Cook the operator obtains a Ch. 54 business license; suburban municipalities require their own tobacco licenses and many cap density or impose buffer rules near schools. Chicago adds MCC 4-64 licensing with neighborhood limits.
Selling untaxed tobacco, missing the county stamp, selling to anyone under 21, or operating without registration triggers seizure, civil penalties up to triple the tax due, and license suspension under Cook County Code Ch. 74.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Cook County, IL
Chicago Fair Workweek Ordinance covers fast food and other large employers within Chicago city limits only. Cook County has not extended predictable scheduli...
Cook County, IL
Illinois has not enacted a healthcare worker minimum wage equivalent to California SB 525. Cook County has no industry-specific healthcare wage ordinance. He...
Cook County, IL
Cook County has not adopted a grocery worker premium wage ordinance like Los Angeles GWRO. Illinois state law sets a $15 statewide minimum wage as of January...
Cook County, IL
Illinois has no statewide utensils-on-request statute. Cook County has not adopted countywide rules. Some Cook suburbs including Evanston restrict automatic ...
Cook County, IL
Illinois Eavesdropping Act 720 ILCS 5/14 makes it a felony to record private conversations without consent of all parties. Doorbell cameras with audio captur...
Cook County, IL
Illinois Lead Poisoning Prevention Act 410 ILCS 45 and Cook County Department of Public Health Childhood Lead Program require lead inspections in pre-1978 re...
See how Cook County's tobacco retail license rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.