-
Help for Webmasters « back to results for ""
Below is a cache of http://www.civicfed.org/articles/civicfed_254.pdf. It's a snapshot of the page taken as our search engine crawled the Web.
The web site itself may have changed. You can check the current page or check for previous versions at the Internet Archive. Yahoo! is not affiliated with the authors of this page or responsible for its content.
Selected Consumer Taxes in the City of Chicago






Selected Consumer Taxes in the
City of Chicago

A Civic Federation Issue Brief


This brief provides a compilation of selected consumer taxes, including rates and
descriptions, in place in the City of Chicago as of October 4, 2007.


Prepared By
The Civic Federation
October 10, 2007
The Civic Federation
October 4, 2007
Federal
State
RTA
County
Home Rule
Municipal
Home Rule
McPier*
ISFA
TOTAL
Amusement
--
--
--
--
1% to 1.5%
live, 3% other
--
4% live, 8% other
--
--
5.00% to 11%
Automobile Rental
--
5.00%
1.00%
--
--
--
$2.75 per
transaction
6.00%
--
12.00% + $2.75
Cigarette per pack
$0.39 $0.98 --
--
$2.00
--
$0.68
--
--
$4.05
Electricity Infrastructure per
kwh (range)
--
--
--
--
--
$0.0053 for first
2,000 kwh to
$0.0026 for use
in excess of
20,000,000 kwh
--
--
--
$0.0053 for first
2,000 kwh to
$0.0026 for use
in excess of
20,000,000 kwh
Electricity Use per kwh (range)
--
$0.0033 for first
2,000 kwh to
$0.00202 for
use in excess of
20,000,000 kwh
--
--
--
--
$0.0061 for first
2,000 kwh to
$0.0030 for use in
excess of
20,000,000 kwh
--
--
$0.0094 for first
2,000 kwh to
$0.00502 for
use in excess
of 20,000,000
kwh
Employer's Expense Tax
("head tax") per employee per
month (over 50 employees)
--
--
--
--
--
--
$4.00 --
--
$4.00
Fountain Soft Drink Syrup
--
--
--
--
--
--
9.00%
--
--
9.00%
Ground Transportation
Taxis--medallion per month
--
--
--
--
--
--
$78.00 --
--
$78.00
Other--per day, range based
on capacity
--
--
--
--
--
--
$3.50 to $9.00
--
--
$3.50 to $9.00
Hotel Operator
--
5.64%
--
--
--
0.99%
3.50%
2.50%
1.96%
14.59%
Liquor per gallon
Beer $0.58 $0.185 --
--
$0.06
--
$0.16
--
--
$0.99
Distilled Liquor $13.50 $4.50 --
--
$2.00
--
$1.85
--
--
$21.85
Wine
$1.07 to
$3.40
$0.73
--
--
$0.16 to $0.30
--
$0.246 to $0.615
--
--
$2.206 to
$5.045
Motor Fuel per gallon (also
subject to sales tax)
--
Gasoline** $0.184
$0.201
--
--
$0.06 --
$0.05 --
--
$0.50
Diesel** $0.244
$0.226
--
--
$0.06 --
$0.05 --
--
$0.58
Natural Gas Utility Tax
--
lesser of $0.024
per therm sold
to each
customer or 5%
of gross revenue
from each
customer
--
--
--
8.00%***
--
--
--
<13.00%
New Motor Vehicle Tax (per 4-
wheel vehicle)
--
--
--
--
$15.00 --
--
--
--
$15.00
Parking Tax, daily rate range
--
--
--
--
$0.50 to $1.00
depending on
price
--
$1.00 to $2.25
depending on price
--
--
$1.50 to $3.25
depending on
price
Personal Property Lease
Transaction
--
--
--
--
--
--
6.00%
--
--
6.00%
Property Tax (on Equalized
Assessed Value)
--
--
--
--
0.533% (2005)
--
1.243% (2005,
includes Library)
--
--
1.776%
Real Estate Transfer
--
$0.50 per $500
(0.1%)
--
$0.25 per
$500
(0.05%)
--
--
$3.75 per $500
(0.75%)
--
--
$4.50 per $500
(0.9%)
Restaurant Tax (also subject
to sales tax)
--
--
--
--
--
--
0.25%
1.00%
--
1.25%
Sales Tax on General
Merchandise (incl. motor fuel
& restaurant purchases)
--
5.00%
0.75%
0.25%
0.75%
1.00%
1.25%
--
--
9.00%
Sales Tax on Food & Drugs
--
--
1.00%
--
--
1.00%
--
--
--
2.00%
Soft Drink Tax
--
--
--
--
--
--
3.00%
--
--
3.00%
Telecommunications Tax
--
7.00%
--
--
--
--
6.5% to 7%
--
--
13.5% to 14%
911 Service per connection
per month
--
--
--
--
--
--
$1.25 --
--
$1.25
Tire Fee per new tire
--
--
--
--
--
--
$1.00 --
--
$1.00
Wheel Tax (Vehicle
Registration) per automobile
per year
--
$78.00 --
--
****
--
$75.00
--
--
$153.00
Selected Consumer Taxes in Chicago
Sources: Illinois Legislative Research Unit 2007 Tax Handbook for Legislators, City of Chicago Department of Revenue web site, Cook County Department of Revenue web site
*Metropolitan and Pier Exposition Authority taxes are levied on different geographic areas. The restaurant tax is in the downtown Chicago area and airports, the hotel tax is throughout Chicago, and the automobile
rental tax is throughout Cook County.
**Includes $0.003 for Underground Storage Tank Tax and $0.008 for environmental impact fee.
Cook County
City of Chicago
Note: "County" and "Municipal" indicate taxing authorities granted by state law to counties and municipalities and are distinct from taxes imposed by virtue of home rule status.
***Large institutions that purchase from providers other than Peoples Energy are subject to $0.052 per therm instead of 8% (City Rev. Est. p.54)
****Cook County levies wheel taxes in unincorporated portions of the county.
Page 1 of 1 The Civic Federation

October 4, 2007

1
Description of Selected Consumer Taxes in Chicago
(to accompany chart Selected Consumer Taxes in Chicago)

Amusement Tax

In Cook County, an Amusement Tax of 1% of admission fees or other charges is applied for live
theatrical, musical, or other cultural performances with capacity of 750-5,000 persons. A 1.5%
tax is applied to all such performances with capacity over 5,000 persons. The tax does not apply
to such performances with capacity under 750. A tax of 3% applies to other exhibitions,
performances, presentations, and shows such as movies, sports, and circuses. The tax does not
apply to amateur productions, benefits for non-profit organizations (up to 14 per year), non-profit
professional orchestras and operas, participatory activities (e.g., amusement parks, sports games),
or amusement viewed in the home (e.g., cable television).

In Chicago, an Amusement Tax of 4% of admission fees and other charges is applied for live
theatrical, musical, or other cultural performances with capacity over 750 persons. An 8% tax
applies to all other performances and participatory events including movies, sports, amusement
parks, circuses, pleasure boat rides, dancing, bowling, tennis, weightlifting, etc. Activities that
are primarily educational rather than recreational are excluded. Initiation fees and memberships
to health clubs are not taxed, but per-event or per-admission fees are taxed at 8%. Cable
television is also taxed at 8%.

Automobile Rental Tax

This applies to 7-16 passenger vehicle rentals for periods of up to one year. Rentals to
governments, non-profits providing recreation to persons over age 55, rentals where lessor
retains possession of the vehicle (e.g., limousine service), and rentals of demonstration cars by
automobile dealers are exempt.

Cigarette Tax (per pack)

Cigarette packs have 20 cigarettes. The laws also specify tax per cigarette, but per pack is used
here for simplicity. The state and federal governments also tax other tobacco products, but there
is no City of Chicago tax on these products so they were not included.

Electricity Infrastructure Maintenance Fee (per kilowatt hour)

This fee is imposed on electricity deliverers as compensation for using public rights of way in the
City of Chicago and is passed on to consumers. It is charged on a monthly basis per kilowatt
hour of usage according to a range set forth in 35 ILCS 645/5-5.

Electricity Use (per kilowatt hour)

This tax applies to electricity usage per kilowatt hour per month and is reflected on electric bills.
The tax rates vary based on usage for residential customers (non-residential customers pay as a
percentage of purchase price). The Civic Federation

October 4, 2007

2

Employers Expense Tax

This tax applies to businesses that employ 50 or more full-time workers or employees that
perform 50% or more of their work service per calendar quarter in the City of Chicago.
Employees must earn more than $900 in a calendar quarter to be considered taxable. The tax
does not apply to domestic service in a private home, newspaper delivery when the individual is
under the age of 18 years, employees who are immediate family, insurance company personnel,
not for profit, educational and charitable organizations, agricultural labor, independent
contractors, or partners. The tax is $4.00 per employee per month.

Fountain Soft Drink Syrup Tax

This tax of 9% of syrup price is applied to businesses that sell soft drink syrup to retailers located
in Chicago or retailers selling fountain soft drinks in the City of Chicago where the tax was not
remitted to the distributor.

Ground Transportation Taxes

This tax applies to businesses that provide ground transportation vehicles for hire in Chicago to
passengers for a charge or other consideration in whatever form. In 2004, the taxi medallion tax
changed from $3/day to $78/month. Other vehicles are taxed at different daily r