Chicago's Parking Tax under MCC 4-236 charges 22 percent on weekday daily commercial parking and 20 percent on weekend rates, reaching 23.25 percent for valet. Combined with the Cook County parking tax, downtown garage tax burdens are the highest in the United States.
MCC 4-236 imposes a graduated parking tax collected by every commercial garage, lot, and valet operator: 22 percent of charges Monday-Friday and 20 percent Saturday-Sunday for hourly and daily parking, with valet parking taxed at 23.25 percent. Monthly parkers pay a flat per-space rate that effectively matches the percentages. Cook County adds $3 weekday and $2 weekend per-vehicle taxes under Cook County Code Ch. 74 Art. IX. Operators register with the Department of Finance, file monthly returns, and may keep a 1.75 percent collection commission. Residential tenant parking, hospital patient parking, government, and church/school parking are exempt. The tax helps fund the CTA and city general fund.
Failing to register, collect, or remit Chicago parking tax is a misdemeanor under MCC 4-236-040 with civil penalties of 25 percent of tax due plus 12 percent annual interest, license revocation, and personal liability for owners.
Chicago, IL
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Chicago, IL
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See how Chicago's parking tax rules stack up against other locations.
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