Illinois Hotel Operators' Occupation Tax (35 ILCS 145) and Chicago's Shared Housing tax apply. Platforms collect and remit taxes; hosts remain ultimately responsible.
Illinois hotel operators' occupation tax (35 ILCS 145) applies to short-term accommodations. Chicago levies additional city taxes on STR stays. Platforms like Airbnb collect and remit applicable taxes. Vacation rental operators must register with the City and comply with Chicago's revenue requirements. Contact BACP at 312-744-6249 for current tax rates.
Failure to collect and remit taxes can result in fines of $1,500-$3,000 per day. Tax delinquency may also result in registration or license revocation.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Chicago, IL
Chicago Building Code Chapter 13-196 requires approved smoke alarms in every residential unit: at least one on each story (including basement), within 15 fee...
Chicago, IL
Chicago has no ordinance specific to residential lawn ornaments, statuary, or year-round decorations. Landmark Commission approval is required only for perma...
Chicago, IL
Chicago has no ordinance specific to residential holiday inflatables. Inflator-motor noise after hours is enforced under MCC Section 8-32 (noise), and sidewa...
Chicago, IL
Chicago has no ordinance regulating residential holiday light display windows or brightness. Property maintenance complaints are handled under MCC Section 13...
Chicago, IL
Chicago requires Department of Buildings permits for outdoor kitchens with gas piping, electrical wiring, or plumbing under MCC Chapter 14A. Trade work must ...
Chicago, IL
Chicago has no ordinance specifically regulating residential smokers or wood-fired ovens. Smoke nuisance is enforced under Chicago Municipal Code Section 11-...
Side-by-side rule comparisons with other cities in Cook County.
See how other cities in Cook County handle taxes & fees.
See how Chicago's taxes & fees rules stack up against other locations.
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