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State and Local Taxes Imposed

Location Based State and Local Taxes

State Imposed

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

Local Imposed

  • Aviation Fuel Sales and Use Tax
  • 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, Public Facilities, Mental Health, Substance Abuse, or Transportation 
  • Simplified Municipal Telecommunication Tax

State and Local Taxes With Fixed Rates

State Imposed

  • Adult Use Cannabis Cultivation Privilege Tax
  • Aircraft Use Tax
  • Aviation Fuel Sales and Use Tax
  • Bingo/Charitable Games/Pull Tabs and Jar Games Tax and License Fees
  • Business Income Tax
  • Cannabis Dispensary 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
  • Medical Cannabis Cultivation Privilege Tax
  • Motor Fuel Tax/Motor Fuel Use Tax
  • Oil and Gas Production
  • Parking Excise Tax
  • Personal Property Tax Replacement Income Tax
  • Real Estate Transfer Tax
  • Rental Purchase Agreement Occupation and Use 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