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.
Tinley Park, IL
Tinley Park regulates amplified music under Village Code noise provisions. Amplified sound plainly audible at 50 feet during daytime, or at any neighboring p...
Tinley Park, IL
Tinley Park prohibits dogs from barking, howling, or making noise that disturbs neighbors. Continuous barking for 15 minutes or intermittent barking for 30 m...
Tinley Park, IL
Industrial noise in Tinley Park is regulated by Village Code noise standards and Illinois Pollution Control Board decibel limits (35 Ill. Adm. Code Parts 900...
Tinley Park, IL
Outdoor music in Tinley Park must comply with Village Code noise provisions, with amplified sound required to stop or move indoors by 10:00 PM. The Credit Un...
Tinley Park, IL
Tinley Park requires building permits for retaining walls over 4 feet in height and for any wall supporting a surcharge or structure. Engineered plans are re...
Tinley Park, IL
Tinley Park limits residential fence height to 4 feet in front yards and 6 feet in side and rear yards. Corner lots have additional sight-triangle restrictio...
Side-by-side rule comparisons with other cities in Cook County.
See how Tinley Park'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 If you notice an error or outdated information, let us know.