Cook County, IL Short-Term Rentals: Extended Home Share (2026)
Key Facts
- Tax rate
- 1% of gross rental charge
- Who registers
- Every owner, manager or operator
- Filing
- Monthly sworn return to Dept. of Revenue
- Scope
- Countywide, including Chicago
- First-offense fine
- $1,000
Summary
Cook County taxes short-term and vacation rentals of houses, condos and apartments at 1% of the rental charge under the Hotel Accommodations Tax Ordinance, and requires every owner or host to register with the Department of Revenue and file monthly returns.
Hotel accommodations means, except as otherwise provided in this paragraph, a room or rooms in any building or structure kept, used or maintained as or advertised or held out to the public to be an inn, motel, hotel, apartment hotel, lodging house, bed-and-breakfast establishment, vacation rental of condominiums, apartments or houses, dormitory or similar place, where sleeping, rooming, office, conference or exhibition accommodations are furnished for lease or rent, whether with or without meals.
Full Breakdown
Cook County's Hotel Accommodations Tax Ordinance (Cook County Code, Ch. 74, Art. XXI) defines taxable hotel accommodations to expressly include vacation rental of condominiums, apartments and houses, covering Airbnb-style home shares alongside hotels and motels, and imposes a 1% tax on the gross rental or leasing charge, paid by the guest and collected by the host. Every owner, manager or operator renting out a short-term unit anywhere in Cook County, including inside Chicago and other municipalities, must register with the Department of Revenue and file a sworn monthly tax return, even in months with no rentals. The tax stacks on top of any municipal hotel tax already in place.
Violations & Fines
Fine of $1,000 for a first offense and $2,000 for each repeat offense; each day a violation continues counts as a separate offense, and knowingly filing false information is also a violation.
Frequently Asked Questions
Does the Cook County hotel tax apply to Airbnb rentals?
Do hosts inside Chicago still owe this county tax?
Who has to register with the County to host a short-term rental?
Sources & Official References
Other rules in Cook County
Compare Cook County to another location·View the Illinois short-term rentals overview
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