Taxes & Fees: Chicago vs Skokie
How do taxes & fees rules compare between Chicago, IL and Skokie, IL?
Chicago and Skokie 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 →Skokie, IL
Cook County
Skokie STR operators must pay a $1,200 operator license fee plus a registration fee of $2,400 (owner-occupied) or $3,600 (non-owner-occupied). Stays of less than 30 days are also subject to Illinois state hotel tax and Skokie's local hotel/motel tax.
View full Skokie rules →Key Facts Comparison
| Fact | Chicago | Skokie |
|---|---|---|
| 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 | - |
| Operator License | - | $1,200 |
| Owner-Occupied Registration | - | $2,400 |
| Non-Owner-Occupied Registration | - | $3,600 |
| State Hotel Tax | - | IL Hotel Operators' Tax |
| Local Hotel Tax | - | Skokie hotel/motel tax |
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.
Skokie FAQ
What does it cost to run an Airbnb in Skokie IL?
Operators pay a $1,200 Village license plus a registration fee of $2,400 (owner-occupied) or $3,600 (non-owner-occupied), in addition to state and local hotel tax obligations on gross rental receipts.
Do I need to collect hotel tax for a Skokie STR?
Yes. Rentals of fewer than 30 days are subject to Illinois Hotel Operators' Tax and Skokie's local hotel/motel tax. Airbnb may collect state tax automatically; verify local collection with the Village Finance Department.
What happens if I don't pay Skokie STR fees?
Operating without paying required fees results in loss of authorization and fines up to $1,500 per offense. Unpaid hotel taxes can trigger back-tax assessments and penalties from both state and local authorities.
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