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.
See how Evanston's tobacco retail license rules stack up against other locations.
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