Cook County's Hotel Accommodations Tax (Ord. 95-O-50, Ch. 74 Art. XVIII) imposes 1% on gross rental receipts for stays under 30 days, layered atop the Illinois state Hotel Operators' Occupation Tax of 6%. Chicago adds a separate 4.5% city hotel tax.
Cook County Hotel Accommodations Tax (Ord. 95-O-50, codified Ch. 74 Art. XVIII) requires every hotel, motel, B&B, and short-term rental operator to collect 1% of gross rental receipts on stays under 30 consecutive days and remit monthly to the Cook County Department of Revenue. Illinois Hotel Operators' Occupation Tax (35 ILCS 145) adds 6% statewide. Chicago layers another 4.5% city hotel tax plus 1% MPEA tax, putting downtown rates above 17.4%. Permanent residents (over 30 days), federal employees on official travel, and qualifying nonprofit lodging are exempt. Airbnb and Vrbo collect and remit on hosts' behalf countywide.
Failure to register, collect, or remit Cook hotel tax is a Class A misdemeanor with 25% penalty plus 12% interest annually, risk of license revocation, and personal liability for owners under Ch. 74 Art. XVIII.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Evanston, IL
Evanston City Code Title 9 prohibits dogs from barking, howling, or making noise continuously for 15 or more minutes, or intermittently for 30 or more minute...
Evanston, IL
Evanston restricts leaf blower use to the hours of 8:00 AM to 8:00 PM Monday through Saturday and 10:00 AM to 5:00 PM on Sundays. Both gas and electric leaf ...
Evanston, IL
Evanston regulates noise from commercial and industrial operations near residential areas. The city's noise ordinance sets limits on sound levels that may be...
Evanston, IL
Evanston permits construction activity from 7:00 AM to 9:00 PM Monday through Saturday. Construction is prohibited on Sundays and city-recognized holidays. S...
Evanston, IL
Evanston enforces extensive street parking regulations including residential permit zones, time limits of 2 to 4 hours in most areas, and seasonal snow emerg...
Evanston, IL
Evanston regulates driveway construction, width, materials, and use. Driveways require a permit and must be constructed of approved hard surfaces. Parking on...
Side-by-side rule comparisons with other cities in Cook County.
See how Evanston'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 If you notice an error or outdated information, let us know.