Cook County's Parking Lot and Garage Operations Tax (Ord. 95-O-27, Ch. 74 Art. IX) charges $3 per day Monday-Friday and $2 per day Saturday-Sunday on commercial daily parking, plus tiered monthly rates. Operators collect from customers and remit to the county.
Under Cook County Code Ch. 74 Art. IX (originally Ord. 95-O-27, last amended 2023), commercial parking lot and garage operators must collect: $3.00 per parked vehicle Monday through Friday for daily parking; $2.00 per vehicle Saturday and Sunday; $60 monthly weekday or $30 weekend monthly; valet and hotel parking included. Residential tenant parking, hospital/medical patient parking, government employee parking, and church/school parking are exempt. Operators register with the Cook County Department of Revenue, file monthly returns, and may keep a 1.75% collection commission. Chicago layers an additional 22% city parking tax on top, making downtown garage tax burdens among the highest in the country.
Failure to register, collect, or remit the parking tax is a Class A misdemeanor under Ch. 74 with civil penalties of 25% of tax due plus 12% annual interest, and possible license revocation.
See how Arlington Heights's parking tax rules stack up against other locations.
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