State and Local Taxes Imposed

Below are the State and Local Taxes that are location based.

State Imposed

  • Sales Tax/Use Tax
  • Automobile Renting Taxes
  • Telecommunication Taxes

Local Imposed

  • Business District Retailers’ Occupation Tax
  • Chicago Soft Drink Tax
  • County Motor Fuel
  • Home Rule and Non-home Rule Sales and Use Taxes
  • Local Automobile Renting Occupation and Use Taxes
  • Mass Transit District Taxes
  • Metro-East Park and Recreation District Tax
  • Metropolitan Pier and Exhibition Authority Tax
  • Rental Housing Support State Surcharge
  • Special county Retailers’ Occupation Tax for Public Safety or Transportation
  • Simplified Municipal Telecommunication Tax


    Below are the State and Local Taxes that have fixed rates.

    State Imposed

    • Aircraft Use Tax
    • Bingo/Charitable Games/Pull Tabs and Jar Games Tax and License Fees
    • Business Income Tax
    • Cigarette Tax/Cigarette Use Tax
    • Coin-operated Amusement Device and Redemption Machine Tax
    • Dry-Cleaning Solvent Tax and License Fees
    • Electricity Distribution and Invested Capital Tax
    • Electricity Excise Tax
    • Energy Assistance Changes and Renewable Energy Charges
    • Environmental Impact Fee
    • Gas Revenue Tax/Gas Use Tax
    • Hotel Operator’s Tax
    • Individual Income Tax
    • Liquor Gallonage Tax
    • Motor Fuel Tax/Motor Fuel Use Tax
    • Oil and Gas Production
    • Personal Property Tax Replacement Income Tax
    • Real Estate Transfer Tax
    • Telecommunications Infrastructure Maintenance Fee
    • Tire User Fee
    • Tobacco Products Tax
    • Underground Storage
    • Vehicle Use Tax
    • Watercraft Use Tax
    • Withholding (Payroll) Tax

    Local Imposed

    • Illinois Sports Facilities Hotel Tax
    • Metropolitan Pier and Exhibition Authority Tax (Hotel)
    • Municipal Hotel Tax