Cook County imposes a 1% accommodations tax on short-term rentals in addition to the Illinois Hotel Operators Occupation Tax (5.98%–6.17%). Multiple tax layers apply to STR operators in unincorporated areas.
Short-term rental operators in Cook County are subject to multiple tax obligations. Cook County imposes its own 1% accommodations tax on short-term rentals. The Illinois Hotel Operators Occupation Tax ranges from 5.98% to 6.17% of the listing price, including cleaning fees, for reservations of 29 nights or shorter. Additional local taxes may apply depending on the specific location within Cook County. STR platforms like Airbnb and VRBO may collect and remit some taxes automatically, but operators are ultimately responsible for ensuring all tax obligations are met. Failure to collect and remit required taxes can result in penalties and back-tax assessments.
Failure to collect/remit taxes: penalties and back-tax assessments. Non-compliance with licensing: misdemeanor with daily fines.
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