Evanston, IL Local Taxes & Fees: Business Tax Classification (2026)

A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property, other than an item of tangible personal property titled or registered with an agency of this State's government, at retail in this municipality at a rate of one and one-quarter percent (1.25%) of the gross receipts from such sales made in the course of such business while this Section is in effect; and a tax is hereby imposed upon all persons engaged in this municipality in the business of making sales of service, at the rate of one and one-quarter percent (1.25%) of the selling price of all tangible personal property transferred by such serviceman as an incident to a sale of service. The "Home Rule Municipal Retailers' Occupation Tax" and this "Home Rule Municipal Service Occupation Tax" may not be imposed on tangible personal property taxed at the rate of one percent (1.0%) under the Retailers' Occupation Tax Act and the Service Occupation Tax Act. The imposition of these home rule taxes is in accordance with the provisions of 65 ILCS 5/8-11-1 and 5/8-11-5, respectively, as amended.

(B)The taxes hereby imposed, and all civil penalties that may be assessed as an incident thereto, shall be collected and enforced by the Department of Revenue of the State of Illinois. The Department of Revenue shall have full power to administer and enforce the provisions of this Section.