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.
Tinley Park, IL
Tinley Park regulates amplified music under Village Code noise provisions. Amplified sound plainly audible at 50 feet during daytime, or at any neighboring p...
Tinley Park, IL
Tinley Park prohibits dogs from barking, howling, or making noise that disturbs neighbors. Continuous barking for 15 minutes or intermittent barking for 30 m...
Tinley Park, IL
Industrial noise in Tinley Park is regulated by Village Code noise standards and Illinois Pollution Control Board decibel limits (35 Ill. Adm. Code Parts 900...
Tinley Park, IL
Outdoor music in Tinley Park must comply with Village Code noise provisions, with amplified sound required to stop or move indoors by 10:00 PM. The Credit Un...
Tinley Park, IL
Tinley Park requires building permits for retaining walls over 4 feet in height and for any wall supporting a surcharge or structure. Engineered plans are re...
Tinley Park, IL
Tinley Park limits residential fence height to 4 feet in front yards and 6 feet in side and rear yards. Corner lots have additional sight-triangle restrictio...
Side-by-side rule comparisons with other cities in Cook County.
See how Tinley Park's business tax classification rules stack up against other locations.
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