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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Oak Lawn, IL
Oak Lawn relies primarily on a plainly-audible standard for residential noise enforcement, with numerical decibel limits applying to commercial and industria...
Oak Lawn, IL
Oak Lawn regulates residential driveways through its zoning and building codes. Driveways must be paved with concrete, asphalt, brick, or approved pavers, me...
Oak Lawn, IL
Oak Lawn does not recognize the Chicago 'dibs' tradition of saving shoveled parking spaces with chairs, cones, or other objects. Placing items in the public ...
Oak Lawn, IL
Oak Lawn requires all swimming pools capable of holding more than 24 inches of water to be enclosed by a barrier at least 4 feet high with self-closing, self...
Oak Lawn, IL
Oak Lawn prohibits barbed wire, razor wire, and electrified fencing in residential districts. Chain link, wood, vinyl, and ornamental metal are generally per...
Oak Lawn, IL
Oak Lawn requires all dogs to be leashed when off their owner's property. Cook County requires all dogs over 4 months old to have a current rabies vaccinatio...
Side-by-side rule comparisons with other cities in Cook County.
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