Cook County collects no county-level business income tax. Illinois imposes a 7% corporate income tax plus the 2.5% Personal Property Replacement Tax (PPRT) distributed to local governments. Cook County levies industry-specific taxes on parking, hotels, alcohol, and tobacco under Ch. 74.
Illinois eliminated the personal property tax on businesses in 1979 and replaced it with the Personal Property Replacement Tax (35 ILCS 5/201(c)-(d)): 2.5% on C-corp income and 1.5% on partnerships and S-corps, distributed to counties, schools, and local taxing bodies. The state corporate income tax adds 7% under 35 ILCS 5/201. Cook County's own business levies (Ch. 74) cover non-income items: parking, hotel, amusement, alcoholic beverage, gasoline, tobacco, firearm/ammunition, and gambling machines. The county property tax system uses different assessment percentages by class: 10% residential, 25% commercial/industrial, with Class 6b/7/8 incentives reducing assessment for rehabilitation projects.
Failure to file or pay state PPRT or Cook County industry-specific taxes triggers Department of Revenue audit, late penalties of 10-30%, plus interest at 1% monthly under 35 ILCS 735.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Des Plaines, IL
Des Plaines City Code 6-2-7(E) applies its dBA limits to vehicles and equipment on the public right of way (excessive at 65 dBA daytime / 50 dBA quiet hours ...
Des Plaines, IL
Des Plaines City Code 6-2-7(D) makes it unlawful to make or continue any sound determined to be excessive. Outside quiet hours, 6-2-7(E)(5) sets the threshol...
Des Plaines, IL
Des Plaines City Code 6-2-7(F) makes it unlawful to operate any sound-production or amplification device whose sound crosses a property line and raises total...
Des Plaines, IL
Des Plaines City Code Section 7-3-8 prohibits parking on designated streets during declared snow removal operations so that plows can clear the roadway; viol...
Des Plaines, IL
Des Plaines requires fences and the full lot to be properly maintained, including portions of a lot where a fence is not on the property line, and limits fen...
Des Plaines, IL
Des Plaines prohibits barbed-wire and electrically charged fences in residential areas; they are allowed only in nonresidential districts where the Zoning Ad...
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