Transient Occupancy Tax: Arlington Heights vs Chicago
How do transient occupancy tax rules compare between Arlington Heights, IL and Chicago, IL?
Arlington Heights has fewer restrictions than Chicago.
Arlington Heights, IL
Cook County
Cook County's Hotel Accommodations Tax (Ord. 95-O-50, Ch. 74 Art. XVIII) imposes 1% on gross rental receipts for stays under 30 days, layered atop the Illinois state Hotel Operators' Occupation Tax of 6%. Chicago adds a separate 4.5% city hotel tax.
View full Arlington Heights rules →Chicago, IL
Cook County
Chicago's Hotel Accommodations Tax under MCC 3-24 charges 4.5 percent city plus a 2.5 percent MPEA tax, layered on the 6 percent Illinois Hotel Operators' Occupation Tax and Cook County's 1 percent. Combined room tax reaches roughly 17.4 percent, among the highest in the country.
View full Chicago rules →Key Facts Comparison
| Fact | Arlington Heights | Chicago |
|---|---|---|
| Cook rate | 1% gross receipts | - |
| Illinois HOT | 6% under 35 ILCS 145 | 6 percent |
| Chicago add-on | 4.5% plus 1% MPEA | - |
| Authority | Ord. 95-O-50, Ch. 74 Art. XVIII | MCC 3-24 |
| Chicago city rate | - | 4.5 percent |
| MPEA add-on | - | 2.5 percent |
| Combined typical | - | About 17.4 percent |
Highlighted rows indicate differences between cities.
Arlington Heights FAQ
Does Airbnb collect Cook County hotel tax for me?
Yes. Airbnb, Vrbo, and Booking.com collect and remit the 1% Cook tax and 6% Illinois HOT on host bookings under voluntary collection agreements with the Department of Revenue.
When does a stay become tax-exempt?
After 30 consecutive nights with the same guest, the rental converts to a residential lease and Cook hotel tax no longer applies. Document the conversion in writing.
Chicago FAQ
Why is my Chicago hotel bill so high?
Chicago stacks 4.5 percent city tax plus 2.5 percent MPEA tax on top of Illinois 6 percent HOT and Cook County 1 percent, plus additional sports and tourism supplements, totaling around 17.4 percent on most rooms.
Does Airbnb collect Chicago hotel tax?
Yes. Airbnb, Vrbo, and Booking.com collect and remit Chicago HAT, MPEA, Illinois HOT, and Cook County hotel tax under voluntary collection agreements with the Department of Finance.
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