Taxes in the City of Chicago

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Note: The Cook County Soda Tax was repealed on October 11, 2017. The tax was no longer in effect as of December 01, 2017.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.

City of Chicago Liquor Tax

Each retailer of alcoholic beverages for consumption off the premises is required to collect the 1.5% tax from the purchaser at the time the sale is made. The 1.5% tax replaces the percentage-based gallon tax. For additional information, visit the City of Chicago and CHAPTER 3-44 LIQUOR TAX web sites.

Cook County Liquor Tax

A tax is hereby imposed on the retail sale in the County of all alcoholic beverages. Such tax is to be paid by the purchaser, and nothing in this Article shall be construed to impose a tax upon the occupation of retail or wholesale alcoholic beverage dealers, breweries, brewpubs, distilleries, or wineries. This tax shall be levied according to the following schedule:

(1) Alcoholic beverages other than beer, containing 14 percent or less alcohol by volume, a tax at the rate of $0.24 per gallon or the pro rata portion thereof.

(2) Alcoholic beverages containing more than 14 percent and less than 20 percent alcohol by volume, a tax at the rate of $0.45 per gallon or the pro rata portion thereof.

(3) Alcoholic beverages containing 20 percent or more alcohol by volume, a tax at the rate of $2.50 per gallon or the pro rata portion thereof.

(4) Beer, a tax at the rate of $0.09 per gallon or the pro rata portion thereof.