Taxes & Fees: Chicago vs Oak Park
How do taxes & fees rules compare between Chicago, IL and Oak Park, IL?
Chicago and Oak Park have similar restriction levels.
Chicago, IL
Cook County
Illinois Hotel Operators' Occupation Tax (35 ILCS 145) and Chicago's Shared Housing tax apply. Platforms collect and remit taxes; hosts remain ultimately responsible.
View full Chicago rules →Oak Park, IL
Cook County
Oak Park requires short-term rental hosts to collect and remit the Village's Hotel/Motel Tax on all rentals of less than 30 days. The combined tax rate includes the Village hotel tax plus Cook County and Illinois state taxes. Hosts must register with the Illinois Department of Revenue and the Cook County Department of Revenue in addition to obtaining a Village license.
View full Oak Park rules →Key Facts Comparison
| Fact | Chicago | Oak Park |
|---|---|---|
| State Tax | 35 ILCS 145 — IL Hotel Operators' Occupation Tax | Illinois hotel operators' occupation tax |
| City Tax | Chicago STR/shared housing tax applies | - |
| Platform Remittance | Airbnb and others remit on host's behalf | - |
| Contact | BACP: 312-744-6249 | (708) 358-5460 Finance Dept. |
| Village Hotel Tax | - | Applies to stays under 30 days |
| Cook County Tax | - | Additional county hotel tax applies |
| Platform Collection | - | Airbnb may remit some taxes |
Highlighted rows indicate differences between cities.
Chicago FAQ
What taxes do I owe on short-term rental income in Chicago?
Illinois Hotel Operators' Occupation Tax (35 ILCS 145) and Chicago's Shared Housing tax apply. Platforms collect and remit taxes; hosts remain ultimately responsible.
How much is the short-term rental license fee in Chicago?
State Tax: 35 ILCS 145 — IL Hotel Operators' Occupation Tax. City Tax: Chicago STR/shared housing tax applies. Platform Remittance: Airbnb and others remit on host's behalf. Contact: BACP: 312-744-6249.
Oak Park FAQ
What taxes do Airbnb hosts pay in Oak Park IL?
Hosts must collect and remit Village of Oak Park hotel tax, Cook County hotel tax, and Illinois state hotel operators' occupation tax. Some platforms like Airbnb may collect certain taxes automatically, but hosts are ultimately responsible.
Do I need to register with the state to be an Airbnb host in Oak Park?
Yes. You must register with the Illinois Department of Revenue, obtain an Illinois Business Tax number, and file regular tax returns in addition to obtaining your Village license.
What happens if I don't pay short-term rental taxes in Oak Park?
You may face back-tax assessments, penalties up to 50% of unpaid taxes, interest charges, and Village license revocation. State and county authorities may also pursue separate enforcement.
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