Amusement Tax - (7510)

Applies to owners, managers, or operators of amusements or of venues where amusements are being held, and resellers of tickets for amusements.

Amusement Tax - Subscribers to Paid Television Programming - (7511)

Applies to businesses who subscribe to paid programming in Chicago whose providers do not collect the 9% Amusement Tax.

Boat Mooring Tax - (7560)

Applies to the mooring or docking of any watercraft for a fee in or on a harbor, river or other body of water within the corporate limits or jurisdiction of the city.

Bottled Water Tax - (1904, 1904IN)

Applies to the retail sale of bottled water in the City at a rate of $0.05 per bottle of water.

Checkout Bag Tax - (2737)

Imposed on the retail sale or use of checkout bags in Chicago.

Cigarette Tax - (7506)

Applies to wholesale cigarette dealers.

Electricity Infrastructure Maintenance Fee - (7576)

The Electricity IMF is imposed on electricity deliverers as compensation for using public rights of way in the City of Chicago.

Electricity Use Tax - (7578)

Applies to the privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the city. Those granted reseller status by the Department should file form 7578A.

Emergency Telephone System Surcharge - Landline - (2908)

Applies to businesses that supply network telephone numbers that are billed to a Chicago address.

Emergency Telephone System Surcharge - Wireless - (2906)

Applies to businesses that supply wireless telephone numbers that are billed to a Chicago address. 

Foreign Fire Insurance Tax - (7505)

Applies to businesses not incorporated in Illinois that provide fire insurance in Chicago.

Fountain Soft Drink Tax - (7590)

Applies to businesses that sell soft drink syrup to retailers located in Chicago.

Gas Use Tax - (7574)

Applies to businesses who purchase gas from sellers who are not subject to either Distributor or Reseller Occupation Taxes.

Ground Transportation Tax - (7595)

Applies to businesses that provide ground transportation vehicles for hire in Chicago for consideration.

Hotel Accommodations Tax - (7520)

Applies to businesses that rent or lease hotel accommodations.

Liquid Nicotine Product Tax - (7514)

Imposed on the retail sale of liquid nicotine products in the City.

Liquor Tax - (7573)

Applies to wholesale businesses that sell alcoholic beverages for sale in Chicago.

MPEA Airport Departure Tax - (8500)

Applies to businesses that provide ground transportation for hire to passengers departing from a Chicago airport.

Motor Vehicle Lessor Tax - (7575)

Applies to businesses engaged in leasing motor vehicles. 

Occupation Tax -Natural Gas Distributor and Reseller - (7571)

Applies to businesses engaged in distributing, supplying, furnishing, or selling natural gas. 

Parking Tax - (7530)

Applies to businesses that operate parking lots or perform valet operations.

Personal Property Lease Transaction Tax - (7550)

Applies to businesses or individuals that are either a lessor or lessee of personal property used in Chicago.

Real Property Transfer Tax - (7551)(7553)

Applies to transfers of title to or beneficial interest in real property located in Chicago.

Restaurant Tax - (7525)

Applies to all places for eating.

Telecommunications Tax - (7501)

Applies to telecommunication retailers for all gross charges.

Tire Fee - (BA94)

The Tire Fee applies to the retail sale of new tires at a rate of $1.00 per tire.

Use Tax for Non-Titled Personal Property - (8402B, 8402CO, 8402IN, 8403)

Applies to purchases of non-titled tangible personal property outside of Chicago for use inside Chicago.

Use Tax for Titled Personal Property - (8400, 8400R)

Applies to purchases of titled tangible personal property outside of Chicago for use inside Chicago.

Vehicle Fuel Tax - (7577)

Applies to the sale of fuel to a retailer or use by a purchaser.