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.
See how Tinley Park's transient occupancy tax rules stack up against other locations.
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