Skokie, IL Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Adult uses fee
- $100.00
- Food establishment Category I
- $550.00
- Food establishment Category III
- $250.00
- Firearms range
- $200.00/lane plus 5% gross receipts
- Theater fee range
- $100.00 to $2,000.00 by seating
Summary
Skokie, Illinois classifies businesses and occupations into a detailed license fee schedule under Skokie Village Code Sec. 46-73, from a flat $100.00 for adult uses to tiered fees for food establishments ranging from $250.00 to $550.00 depending on category.
Sec. 46-73. - General license fee schedule. License fees for the following businesses and occupations shall be as provided in this section. No person shall engage in any such activity without a license therefore, or without paying the license fee prescribed. ... Food establishments (Category III) . .250.00
Food establishments (Category II) . .400.00
Food establishments (Category I) . .550.00
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 205 | Zoning: Supplement 89).
Full Breakdown
Section 46-73, the Village's general license fee schedule, states that license fees for businesses and occupations shall be as provided in the section, and that no person may engage in a listed activity without a license or without paying the prescribed fee. 00 for drive-ins. 00, reflecting differences in food-handling risk and scope of operation that the Village's Health Department uses elsewhere in the Code to set inspection frequency. Several categories cross-reference their own separate fee sections, including alarm users at Sec. 46-74, athletic exhibitions at Sec.
46-75, and hotels and motels' gross receipts tax at Sec. 46-79, showing the Village layers this classification schedule with additional occupation-specific taxes elsewhere in Chapter 46.
Violations & Fines
Section 46-73 itself states that no person shall engage in a listed business or occupation without a license or without paying the prescribed license fee, and Chapter 26's general licensing provisions back this with suspension or revocation of a license, permit, or certificate of occupancy for noncompliance under Sec. 26-47 and Sec. 26-48, in addition to the Village's general Sec. 1-6 penalty of a fine up to $750.00 for each day an unlicensed activity continues.
Frequently Asked Questions
How does Skokie classify businesses for license fees?
Why do food establishments have three fee categories in Skokie?
What happens if a business operates without paying its Skokie license fee?
Sources & Official References
Other rules in Skokie
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Business Tax Classification in Nearby Cities
How other cities in Cook County handle business tax classification.