Taxes & Fees: Arlington Heights vs Evanston
How do taxes & fees rules compare between Arlington Heights, IL and Evanston, IL?
Arlington Heights has fewer restrictions than Evanston.
Arlington Heights, IL
Cook County
Short-term rental operators in Arlington Heights are subject to the village's hotel/motel tax. Arlington Heights imposes a hotel tax on transient accommodations (stays of less than 30 days), which applies to short-term rental platforms like Airbnb and VRBO. Additionally, Cook County and the State of Illinois impose their own lodging taxes that apply to short-term rentals.
View full Arlington Heights rules →Evanston, IL
Cook County
Evanston imposes a Hotel/Motel Tax on short-term rentals at a combined rate of approximately 7% of gross rental receipts, collected by the host and remitted quarterly. This is in addition to the STR license fee. Illinois also collects state hotel occupancy taxes.
View full Evanston rules →Key Facts Comparison
| Fact | Arlington Heights | Evanston |
|---|---|---|
| Village Hotel Tax | Applies to stays under 30 days | - |
| State Hotel Tax | 6% (IL Hotel Operators' Occ. Tax) | - |
| Cook County Tax | County hotel accommodation tax applies | - |
| Registration | Required with Finance Dept | - |
| Contact | (847) 368-5200 Community Dev | (847) 448-8082 Finance Div |
| City Tax Rate | - | ~7% of gross receipts |
| State Tax | - | Additional IL hotel tax applies |
| License Fee | - | ~$250/year |
| Remittance | - | Quarterly |
Highlighted rows indicate differences between cities.
Arlington Heights FAQ
Do I have to pay hotel tax on my Airbnb in Arlington Heights?
Yes. Short-term rentals of less than 30 days are subject to the village hotel/motel tax, Cook County hotel tax, and the Illinois Hotel Operators' Occupation Tax (6%). You must register and remit these taxes.
Does Airbnb collect taxes automatically for Arlington Heights?
Airbnb may collect and remit some state and county taxes automatically, but the village-level hotel tax may require separate registration and remittance. Contact the Finance Department to confirm.
What happens if I don't pay hotel tax on my rental in Arlington Heights?
Failure to collect and remit taxes can result in back-tax liability, penalties, and interest from the village, Cook County, and the Illinois Department of Revenue.
Evanston FAQ
What taxes do Airbnb hosts pay in Evanston IL?
Hosts pay approximately 7% city Hotel/Motel Tax on gross rental receipts, plus Illinois state hotel occupancy tax. Some platforms remit certain taxes automatically, but hosts must verify full compliance.
How often do STR taxes need to be paid in Evanston?
The city Hotel/Motel Tax is remitted quarterly to Evanston's Finance Division. Hosts must keep rental records for at least 3 years.
What is the STR license fee in Evanston?
The annual Short-Term Rental License fee is approximately $250, separate from the Hotel/Motel Tax on rental income.
Compare other topics
See how Arlington Heights and Evanston compare on other ordinance categories.
Want to add a third city?
Use our full comparison tool to compare up to three cities.
Open Comparison Tool