Taxes in the City of Chicago

The City of Chicago imposes taxes on certain items and services.

City of Chicago Amusement Tax

The City of Chicago imposes an Amusement Tax on electronically delivered amusement.

City of Chicago Bottled Water Tax

The City of Chicago imposes a $0.05 Bottled Water Tax on each bottle of water shipped to the City of Chicago.

City of Chicago Home Rule Municipal Soft Drink Occupation Tax

The City of Chicago imposes a 3% Soft Drink Occupation Tax on specified soft drinks shipped and sold in the City of Chicago.

For additional information, visit the City of Chicago and Illinois Department of Revenue web sites.

Note: The Cook County Soda Tax was repealed on October 11, 2017. The tax was no longer in effect as of December 01, 2017. As of this date, Amazon ceased charging this tax. For more information, visit the Cook County website.