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.
MCC 3-24 imposes Chicago's Hotel Accommodations Tax at 4.5 percent of gross rental receipts on stays under 30 consecutive days, plus a separate 2.5 percent surcharge dedicated to the Metropolitan Pier and Exposition Authority (MPEA, McCormick Place). Illinois Hotel Operators' Occupation Tax under 35 ILCS 145 adds 6 percent. Cook County adds 1 percent under Cook Code Ch. 74 Art. XVIII. Additional 1 percent supplements support the Illinois Sports Facilities Authority and tourism marketing, pushing the combined rate near 17.4 percent. Operators register with Department of Finance, collect at check-out, and remit monthly. Airbnb, Vrbo, and Booking.com collect on hosts' behalf citywide. Stays over 30 nights are exempt as residential.
Failing to register, collect, or remit hotel tax is a misdemeanor under MCC 3-24-090 with 25 percent penalty plus 12 percent annual interest, license revocation, and personal liability for owners and platforms.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Chicago, IL
No Chicago-specific ordinance allocates division-fence costs between neighbors; the Illinois Fence Act (765 ILCS 130) applies, requiring adjoining landowners...
Chicago, IL
Chicago Zoning Ordinance 17-17-0309 lets fences encroach into required setbacks: a fence no more than 20% opaque up to 6 feet is allowed in front, side, and ...
Chicago, IL
Chicago Building Code Chapter 13-196 requires approved smoke alarms in every residential unit: at least one on each story (including basement), within 15 fee...
Chicago, IL
Chicago has no ordinance specific to residential lawn ornaments, statuary, or year-round decorations. Landmark Commission approval is required only for perma...
Chicago, IL
Chicago has no ordinance specific to residential holiday inflatables. Inflator-motor noise after hours is enforced under MCC Section 8-32 (noise), and sidewa...
Chicago, IL
Chicago has no ordinance regulating residential holiday light display windows or brightness. Property maintenance complaints are handled under MCC Section 13...
See how Chicago's transient occupancy tax rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.