Chicago Tax Ledger

Who did that

Toni Preckwinkle

President of the Cook County Board (2010–present)

GrokipediaCook County Board

Photo: Charles Edward Miller · CC BY-SA 2.0 · Wikimedia Commons

“We chose as a revenue generator a sweetened beverage tax … first and foremost, because of the revenue.”

Rates last moved while in office

Rate changes dated while they held the office that keeps that tax — mayor for city, governor for Illinois, president for federal, Cook Board president for county. Dated while in office is not authorship: a governor who vetoed a hike that the legislature overrode still shows that date under their term. A bigger standard deduction is a tax cut. Renewed means a cut was made permanent.

Cut or renewed

When Tax What happened
1 Dec 2017 Cook County sweetened beverage tax (per ounce) repealed (was 1¢ an ounce)Repeal takes effect (County Board vote 10 Oct 2017). Chicago's separate 3% soft-drink tax remains.Source
1 Jan 2013 Cook County sales tax 1% to 0.75%Cook County home-rule sales tax 1.00% → 0.75%: rollback complete. Chicago general merchandise 9.50% → 9.25%.Source
1 Jan 2012 Cook County sales tax 1.25% to 1%Cook County home-rule sales tax 1.25% → 1.00%: first half of the rollback of the 2008 one-point increase.Cook County home-rule sales tax 1.25% → 1.00%: first half of the rollback of the 2008 one-point increase. Chicago general merchandise 9.75% → 9.50%. Source

Raised or added

When Tax What happened
1 Jul 2020 Cook County cannabis tax set at 3%Cook County 3% cannabis retailers' occupation tax starts.Cook County 3% cannabis retailers' occupation tax starts (Ordinance 20-0658). Six months after state adult-use sales began on 1 Jan 2020. Source
2 Aug 2017 Cook County sweetened beverage tax (per ounce) set at 1¢ an ounceCook County sweetened beverage tax: $0.01 per ounce. A county tax, not a Chicago one.Source
1 May 2016 Cook County hotel tax set at 1%New Cook County hotel accommodations tax: 1% of the room charge, collected from 1 May 2016.New Cook County hotel accommodations tax: 1% of the room charge, collected from 1 May 2016 (FY2016 budget, President Preckwinkle). Source
1 Jan 2016 Cook County sales tax 0.75% to 1.75%Cook County home-rule sales tax 0.75% → 1.75%.Cook County home-rule sales tax 0.75% → 1.75%. Chicago general merchandise 9.25% → 10.25%. Not on qualifying groceries or drugs. Source
1 Sep 2013 Cook County parking tax $1 a stay to 6% (hourly/daily), $20 a stay to 9% (monthly)Cook County flat parking fees replaced by 6% of daily and 9% of weekly and monthly charges.Cook County flat parking fees ($1 a day of $12 or more; $20 a month of $240 or more) replaced by 6% of daily and 9% of weekly and monthly charges (Cook County Tax History). Source
1 Mar 2013 Cook County cigarette excise $2 to $3 a packCook County cigarette tax $2.00 → $3.00 a pack.Cook County cigarette tax $2.00 → $3.00 a pack (10¢ → 15¢ a cigarette). Ordinance amended 2 Nov 2012 (President Preckwinkle). Unchanged since. Source
15 Nov 2011 Cook County beer gallonage 6¢ to 9¢ a gallonCook County beer gallonage $0.06 → $0.09 per gallon.Cook County beer gallonage $0.06 → $0.09 per gallon (wine ≤14% $0.16 → $0.24, spirits $2.00 → $2.50 the same day). Source
15 Nov 2011 Cook County distilled-spirits gallonage $2 to $2.50 a gallonCook County spirits (over 20% ABV) gallonage $2.00 → $2.50 per gallon.Source
15 Nov 2011 Cook County wine gallonage 16¢ to 24¢ a gallonCook County wine (≤14% ABV) gallonage $0.16 → $0.24 per gallon.Source

Rates still in force, last set while in office

These rates have not moved since they were set, so the ledger’s plate for each one names the officeholder on that date. Each line links to its official source.

When Tax What happened
1 Apr 2013 Cook County firearm and ammunition tax set at $25 a firearmCook County $25 tax on each firearm sold at retail.Cook County $25 tax on each firearm sold at retail. Amended in 2021 after the Guns Save Life ruling; collection resumed 15 Nov 2021. Source