Cicero, IL Local Taxes & Fees: Parking Tax (2026)

Sec. 00 per month where the lot bills on a weekly or monthly basis. The weekly and monthly rates are flat and are not prorated up or down for Saturdays, Sundays or legal holidays falling within the period, whether or not the vehicle is actually parked there that day. The ultimate legal incidence falls on the person who occupies the space, called the 'recipient' in the ordinance, but it is the lot or garage operator's duty under subsection (d) to collect the tax from that recipient and remit it to the town's business license officer under procedures the officer prescribes; the tax must also be stated and shown separately on any receipt or invoice given to the recipient.

Subsection (c) carves out an exemption for residential off-street parking arranged in a house or apartment lease or a separate landlord-tenant writing, regardless of who the parking charge is paid to. Sec. 106-333 requires operators to file quarterly tax returns (periods ending March 31, June 30, September 30 and December 31) and pay all taxes due at filing, with temporary lots filing within one week after their permit period ends; unpaid tax draws a ten percent annual penalty under Sec. 106-333(c). Sec. 106-330 gives the business license officer inspection authority over a lot's books and records, and Sec.

106-334 lets the town attorney sue to collect unpaid tax and lets the town president suspend or revoke an operator's town licenses after a hearing for willful nonpayment. All proceeds, including penalties, are credited to the town's corporate fund under Sec. 106-335.