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
The Chicago Human Rights Ordinance MCC 6-10 and the Cook County Human Rights Ordinance prohibit landlords from refusing applicants because their rent comes f...
Chicago, IL
Chicago requires a Mobile Food License ($700 for Preparer, $350 for Servers/two-year) from the Department of Business Affairs and Consumer Protection (BACP)....
Chicago, IL
Chicago does NOT ban plastic carryout bags. Instead, since February 1, 2017, the city imposes a 7-cent checkout bag tax on every paper or plastic bag provide...
Chicago, IL
Chicago does not require a permit for residential garage sales but limits each property to two sales per calendar year under MCC 4-244, each no longer than t...
Chicago, IL
Chicago regulates political signs under content-neutral temporary sign rules in MCC §13-20-560. Residential properties may display non-illuminated temporary ...
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.
Help us keep this page accurate. If you notice an error or outdated information, let us know.