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.
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Evanston, IL
Evanston City Code Title 9 prohibits dogs from barking, howling, or making noise continuously for 15 or more minutes, or intermittently for 30 or more minute...
Evanston, IL
Evanston restricts leaf blower use to the hours of 8:00 AM to 8:00 PM Monday through Saturday and 10:00 AM to 5:00 PM on Sundays. Both gas and electric leaf ...
Evanston, IL
Evanston regulates noise from commercial and industrial operations near residential areas. The city's noise ordinance sets limits on sound levels that may be...
Evanston, IL
Evanston permits construction activity from 7:00 AM to 9:00 PM Monday through Saturday. Construction is prohibited on Sundays and city-recognized holidays. S...
Evanston, IL
Evanston enforces extensive street parking regulations including residential permit zones, time limits of 2 to 4 hours in most areas, and seasonal snow emerg...
Evanston, IL
Evanston regulates driveway construction, width, materials, and use. Driveways require a permit and must be constructed of approved hard surfaces. Parking on...
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See how Evanston's business tax classification rules stack up against other locations.
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