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.
Chicago, IL
Chicago's Hotel Workers Sexual Harassment Ordinance MCC 4-6-180 requires panic buttons and anti-harassment training for hotel housekeepers but does not manda...
Chicago, IL
Illinois Hotel Operators' Occupation Tax (35 ILCS 145) and Chicago's Shared Housing tax apply. Platforms collect and remit taxes; hosts remain ultimately res...
See how Chicago's transient occupancy tax rules stack up against other locations.
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