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

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified August 2026

Key Facts

Daily rate
6% of parking charge
Weekly/monthly rate
9% of parking charge
Small-charge exemption
$2/$10/$40 thresholds
First-offense fine
$1,000
Applies
Countywide, incl. municipalities

Summary

Cook County taxes parking a motor vehicle in any lot or garage countywide, including inside municipalities like Chicago, at 6% for daily parking and 9% for weekly or monthly parking.

City-specific rules exist: Evanston, and Chicago have their own parking tax rules that differ from Cook County's county-level regulations. If you live in one of those cities, check the city-specific page instead.

A tax is imposed upon the use and privilege of parking a motor vehicle in or upon any parking lot or garage in the County. The tax shall be collected by operators and valet parking operators... A tax upon the use or privilege of parking a motor vehicle in or upon parking lots or garages... is hereby imposed at the rate of six percent of the charge or fee paid for parking for a 24-hour period or less and nine percent of the charge or fee paid for parking for a weekly or monthly period.

Source: Cook County Code of OrdinancesView official code

Full Breakdown

Under the Parking Lot and Garage Operations Tax Ordinance, operators of any lot or garage housing four or more vehicles for a fee must collect and remit tax on every transaction. Since September 1, 2013, the rate is 6% of the charge for parking 24 hours or less and 9% for weekly or monthly parking, unless the operator's lot sits in a municipality of 250,000 or fewer residents, which gets a slightly higher exemption floor. 00 in the smaller-municipality tier). Residential off-street parking under a lease or condo association agreement, and hospital/medical-center employee parking where the hospital is the operator, are exempt.

Operators and valet parking operators must register for a parking tax certificate before commencing business and file monthly remittance returns with the Department of Revenue by the 20th of the following month, even when no tax is due.

Violations & Fines

Fine of $1,000 for a first offense and $2,000 for each subsequent offense; each day a violation continues or is left uncorrected after notice counts as a separate offense. Knowingly furnishing false information to the Department is also a violation, and the County may still pursue civil collection of unpaid tax, interest and penalties.

Frequently Asked Questions

Does this parking tax apply inside Chicago?
Yes. Unlike zoning or liquor licensing, this tax applies to lots and garages 'in the County' generally, not just unincorporated areas, so Chicago garages are covered.
Is street parking or a small home driveway taxed?
No. The tax only reaches lots or garages holding four or more vehicles for a fee, and residential parking under a lease or condo agreement is specifically exempt.

Sources & Official References

Other rules in Cook County

All Cook County rules

Compare Cook County to another location·View the Illinois local taxes & fees overview

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