Local Taxes & Fees in Illinois (2026)
9 rules on the books across Illinois, 6 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Business Tax Classification
How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.
Cicero
Some RestrictionsProperty owners seeking a Cook County property-tax incentive classification, such as Class 6b, 7a, 7b, 7c, or Class 8…
Read full rule →Cook County
Some RestrictionsCook County taxes business real estate under its own classification system: commercial (Class 5a) and industrial (Class…
Read full rule →Evanston
Some RestrictionsEvanston taxes retailers and service businesses separately under its home-rule occupation tax: 1.25% on retail sales of…
Read full rule →Oak Lawn
Some RestrictionsOak Lawn sorts businesses into fee classes under its Business Regulation Certificate ordinance: most local businesses…
Read full rule →Skokie
Some RestrictionsSkokie, Illinois classifies businesses and occupations into a detailed license fee schedule under Skokie Village Code…
Read full rule →Parking Tax
LAMC §21.50 parking-occupancy tax on commercial parking lots and garages (10%), including who collects, who pays, and what facilities are exempt.
Chicago
Some RestrictionsChicago taxes the privilege of parking a vehicle in a City parking lot or garage at 23.25% of the fee charged…
Read full rule →Cicero
Some RestrictionsCicero taxes parking a motor vehicle in any parking lot, temporary lot or garage at $1.00 per day, $6.00 per week or…
Read full rule →Cook County
Some RestrictionsCook County taxes parking a motor vehicle in any lot or garage countywide, including inside municipalities like…
Read full rule →Evanston
Some RestrictionsEvanston charges 60 cents per 24-hour period to park in any commercial lot or garage, with flat weekly, monthly…
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