Taxes and Fees
The City collects and administers a variety of locally imposed taxes to fund services provided. Below is a list of all taxes collected with the corresponding rate and tax return form. All of these taxes have a standardized due date of the 20th day following the month in which the taxable activity occurred. All late forms are assessed a 10% penalty on the principal amount due per month.
Recent Home Rule Tax changes (as of November 2017): Ordinance 122-O-17
The City also collects a 1 percent home rule sales tax on the purchase of general merchandise, excluding groceries and licensed vehicles. The home rule sales tax is collected by the Illinois Department of Revenue and remitted to the City.
The combined sales tax rate on general merchandise (as of November 2017) is 10%
- State of Illinois – 6.25%
- Regional Transportation Agency (RTA) – 1%
- Cook County – 1.75%
- City of Evanston 1%
Rates for taxes paid to the City are as follows:
- Amusement Tax - 4 percent of gross receipts
- Athletic Contests And Exhibitions Tax – 3 percent of gross receipts
- Athletic Contests And Exhibitions Attendance – 9 percent of gross receipts
- Automobile Renting Occupation Tax – 1 percent of gross receipts
- Cable Franchise (Municipal Television Consumer) – 10 percent of gross receipts
- Cigarette Tax - Sixty Cents ($0.60) per pack of twenty cigarettes
- Foreign Fire Insurance Companies Tax – 2 percent of gross receipts
- Hotel-Motel and Vacation Rental Tax - 7.5% of gross receipts
- Home Rule Sales Tax - 1 percent of gross receipts
- Gas Use (Natural Gas) – 2.5 cents ($0.025) per therm
- Liquor Consumption Tax (On and Off-Premises) – 6 percent of purchase price
- Medical Cannabis – 6 percent of gross receipts
- Motor Fuel - $0.05 per gallon
- Municipal Utility Tax (Natural Gas) – 5 percent of gross receipts
- Parking Lot and Garage Operations – Structured rates
- Property Tax (2016 Tax Year) – City rate of 1.501 Property Equalized Assessed Valuation
- Real Estate Transfer Tax - $5.00 per thousand ($1,000) of the declared selling price
- Telecommunications Tax – 6 percent of gross receipts
- Transportation Network Company Tax - 20 cents per ride accepted originated or ending in the City of Evanston
- Utility Tax (Electric) – Structured Rates
Code Section: 3-2-17: AMUSEMENT TAX
A tax of four percent (4%) on the admission fee or charge is imposed upon every amusement patron for the privilege of admission to any amusement in the City provided, however, that the amusement tax shall not apply to the following.
(A) Governmental agencies;
(B) Religious societies or organizations;
(C) Live performances conducted or sponsored by not-for-profit institutions, organizations, groups or societies where no part of the net earnings inure to the benefit of any private shareholder or person
Remittance form: Amusement Tax Form
Athletic Contest and Exhibitions Tax
Code Section: 3-2-1 - ATHLETIC CONTESTS AND EXHIBITIONS TAX
A tax of 3 percent (3%) tax is imposed upon all athletic contests and exhibitions in the City of the gross receipts derived from the sale of admission tickets or other charges to witness such athletic contests. For the purpose of determining the amount of such admission tax due under this Section, For the purpose of this Section "athletic contests and exhibitions" means any sport, game or similar exhibition for public entertainment, including, without being limited to, boxing, wrestling, skating, swimming, racing of animals or vehicles, baseball, basketball, softball, football, tennis, golf, hockey, track and field games, bowling, billiards and pool games.
Remittance Form: Athletic Contest and Exhibitions Tax Form
Athletic Contest and Exhibitions Attendance Tax
Code Section: 3-2-2: ATHLETIC CONTESTS AND EXHIBITIONS ATTENDANCE TAX
A tax at the rate hereinafter specified is hereby imposed upon attendance at all athletic contests and in the City, at the rate of nine percent (9%) of the gross receipts derived from the sale of admission tickets or other charges to witness such athletic contests. For the purpose of determining the amount of such attendance tax due under this Section, admission fees or other charges shall be computed exclusive of federal and State taxes. Illinois Constitution of 1970, Article VII, Section 6. For the purposes of this Section, "athletic contests and exhibitions" means any sport, game or similar exhibition for public entertainment, including, without being limited to, boxing, wrestling, skating, swimming, racing of animals or vehicles, baseball, basketball, softball, football, tennis, golf, hockey, track and field games, bowling, billiards and pool games.
Remittance form: Athletic Contest and Exhibitions Attendance Tax Form
Automobile Renting Occupation Tax
Code Section: 3-2-10: AUTOMOBILE RENTING OCCUPATION TAX
A tax is hereby imposed upon all persons engaged in the business of renting automobiles in the City at the rate of one (1) percent of the gross receipts from such rentals made in the course of such business while this Section is in effect, in accordance with the provisions of 65 ILCS 5/8-11-7. Every such person engaged in such business in the City shall file on or before the last day of each calendar month, the report to the State Department of Revenue required by 35 ILCS 120/1.
The Illinois Department of Revenue can be contacted at: 217-782-3336 or at http://tax.illinois.gov/
Municipal Television Consumer Tax
Code Section: 3-2-12: CABLE FRANCHISE (MUNICIPAL TELEVISION CONSUMER)
A tax at the rate of ten percent (10%) of the gross payment for services is hereby established and levied by the City on the consumers of services purchased from persons, firms or corporations engaged in the business of distributing for compensation television services in the City, which services are produced, received, amplified or distributed by coaxial cable, fiber optics, microwave or other means. Such services shall include audio and visual radio, television and electronic signals to and from subscribers in the City, whether or not said services originate within the corporate limits of the City; provided, however, that said tax shall not be imposed on consumers of services purchased from persons, firms or corporations holding a franchise for the operation of a cable communication system from the City.
The persons engaging in any of the aforesaid businesses where the consumer is subject to this tax shall add the tax to the amount otherwise billed to the consumer and such persons so engaged in business shall pay said tax to the City as hereinafter provided.
Remittance form: Municipal Television Consumer Tax Form
Code Section: 3-2-13: CIGARETTE TAX
A tax at the rate of sixty cents ($0.60) per pack of twenty (20) cigarettes is hereby imposed upon all cigarettes possessed for sale and upon the use of all cigarettes within the City. The ultimate incidence of and liability for payment of said tax is to be borne by the consumer of said cigarettes. The tax herein levied shall be in addition to any and all other taxes. The collection of this tax is done through the Cook County Department of Revenue. They can be contact at 312-603-6961 or https://www.cookcountyil.gov/agency/department-revenue
Foreign Fire Insurance Companies Tax
Code Section: 3-2-3: FOREIGN FIRE INSURANCE COMPANIES TAX
Pursuant to 65 ILCS 5/11-10-1, all corporations, companies and associations, not incorporated under the laws of this state, which are engaged in the City in effecting fire insurance, shall pay annually to the state Treasurer, who shall in turn remit the tax and reports to the Illinois municipal league, and said Illinois municipal league shall transmit the tax and reports to the City, at the time of filing the reports mentioned in Subsection (B) of this Section, as a tax or license fee, a sum equal to two percent (2%) of the gross receipts for premiums received by such corporations, companies or associations, or their agency or agents respectively, for business effected or transacted for fire insurance within the City for the year ending July 1 preceding such report.
The Illinois Municipal League can be contact at: 217-525-1220 or at http://firetax.iml.org/
Hotel-Motel and Vacation Rental Tax
Code Section: 3-2-4: HOTEL-MOTEL AND VACATION RENTAL TAX
"Hotel" and "motel" shall mean and refer to every building or structure kept, used, maintained, advertised and held out to the public to be a place where lodging or lodging and food, or apartments, or suites, or other accommodations are offered for a consideration to guests, in which ten (10) or more rooms, apartments or suites, or other accommodations are used for the lodging or lodging and food for such guests. A building or structure, such as a convention center, or executive conference facility, not open to the public but otherwise meeting the criteria set forth in the previous sentence, shall be subject to the hotel-motel tax. "Vacation Rental Unit" means a dwelling unit or a habitable unit that is offered for rent, lease or hire that is rented, leased or hired for which an owner or operator receives consideration from a person and that person has the right to use, occupy, or possess the dwelling unit or habitable unit for said period.
A tax is hereby levied and imposed upon the use and privilege of renting, leasing, or letting of rooms in a motel, hotel or vacation rental in the City at a rate of seven and one-half percent (7.5%) of the gross rental receipts from such rental, leasing or letting. The ultimate incidence of, and liability for, payment of said tax shall be borne by the user, lessee or tenant of said rooms or vacation rental unit. The tax herein levied shall be in addition to any and all other taxes. It shall be the duty of every owner, manager, and/or operator of hotel, motel or vacation rental unit accommodations to secure said tax from the user, lessee or tenant of the hotel, motel or vacation rental accommodations and issue payment to the City.
Remittance form: Hotel - Motel and Vacation Rental Tax Form
Home Rule Sales Tax
Code Section: 3-2-5: HOME RULE SALES TAX
The City of Evanston does impose a 1% home-rule sales tax that is administered and collected by the State of Illinois. The home-rule sales tax does not apply to the purchase of groceries, drugs, or licensed vehicles.
The Illinois Department of Revenue can be contacted at: 217-782-3336 or at http://tax.illinois.gov/
Gas Use Tax
Code Section: 3-2-9: GAS USE (NATURAL GAS)
A tax is imposed on the privilege of using or consuming gas in the City that is purchased in a sale at retail at the rate of 2.5 cents ($0.025) per therm.
The tax shall not apply to the use or consumption of gas by a public utility engaged in the business of distributing gas, a school district created and operating under the school code of the state, or a unit of local government.
Remittance form: Gas Use Tax form
Liquor Consumption Tax
Code Section: 3-2-14: LIQUOR CONSUMPTION TAX (ON AND OFF-PREMISES)
A tax is hereby levied and imposed upon the privilege of purchasing beverages containing alcoholic liquor at a lawfully licensed liquor dealer in the City for consumption on or off the premises at the rate of six percent (6%) of the purchase price, exclusive of any other tax charged for such alcoholic liquor.
**New for 2018: Ordinance 122-O-17 removed the 2% discount rate and standardized a 10% late penalty for form remitted after the 20th of the month.
Remittance form: Liquor Tax form
**New for 2018: Online Remittance Form - Liquor Tax
Medical Cannabis Tax
Code Section: 3-2-18: MEDICAL CANNABIS
A tax is imposed and levied upon the cultivation center engaged in the privilege of the sale of medical cannabis or medical infused product to a dispensing organization located within the City of Evanston at the rate of six percent (6%) of the sales price per ounce. This tax shall be in addition to any and all other taxes imposed upon such sales and distribution. The tax on a package or unit of medical cannabis infused product shall be based on the weight in ounces of usable cannabis as shown on the label required by 8 Ill. Adm. Code 1000.420, as amended.
Remittance form: Medical Cannabis Tax form
Motor Fuel Tax
Code Section: 3-2-16: MOTOR FUEL
Motor fuel includes, without limitation, gasoline, gasohol, diesel oil, motor benzol, motor benzene, propane gas fuel, kerosene and "special fuel" as defined in the Illinois Motor Fuel Tax Law. A tax is hereby imposed on the retail sale of motor fuel in the City at the rate of five cents ($0.05) per gallon. The ultimate incidence of and liability for payment of said tax shall be borne by the purchaser.
Remittance form: Motor Fuel Tax Form
Municipal Utility Tax (Natural Gas)
Code Section: 3-2-9: MUNICIPAL UTILITY TAX (NATURAL GAS)
Persons engaged in the business of distributing, supplying, furnishing or selling gas for use or consumption within the corporate limits of the City, and not for resale, at the rate of five percent (5%) of the gross receipts therefrom.
Remittance form: Municipal Utility Tax (Natural Gas)
Parking Lot and Garage Operations Tax
Code Section: 3-2-15: PARKING LOT AND GARAGE OPERATIONS
There is hereby levied and imposed upon the use and privilege of parking a motor vehicle in or upon any "parking lot, parking area, or garage," as defined in this Section 3-2-15, in the City, a tax of sixty cents ($0.60) for each motor vehicle parked in or on each parking lot, parking area, or garage for every twenty-four-hour period or any fraction thereof. If a motor vehicle is parked in or on a parking lot, parking area, or garage for which a charge is made on a weekly, monthly, quarterly, or annual basis, the amount of tax shall be three dollars ($3.00) per week, twelve dollars ($12.00) per month, thirty-six dollars ($36.00) per quarter, or one hundred forty-four dollars ($144.00) per year. The weekly, monthly, quarterly, or annual tax shall not be increased or decreased on account of Saturdays, Sundays, or legal holidays falling within such weekly, monthly, quarterly, or annual period, whether or not the motor vehicle is actually parked in or on said parking lot, parking area, or garage on such days. Exception: The parking tax on monthly permits in City-owned parking garages shall be twenty-five dollars ($25.00) per month.
Remittance form: Parking Tax Form
City Rate (including General Assistance) is 1.536. This equates to 16.9% of percent of average City residential property. The chart below is the final tax year 2016 rates, which are payable in 2017.
*Average composite rate per PIN. Individual rate may be higher or lower depending on combination of taxing districts servicing a property.
A tax rate is imposed of $5.00 per thousand ($1,000) of the declared selling price. Please see the following page for more information: https://www.cityofevanston.org/government/city-clerk/publications-codes-for-sale/real-estate-transfer-tax
Real Estate Transfer Tax form: http://www.cityofevanston.org/assets/Transfer-Tax-Form.pdf
Code Section: 3-2-9: TELECOMMUNICATIONS TAX
The act or privilege of originating in Evanston or receiving in Evanston intrastate telecommunications by a person at a rate not to exceed five percent (5%) of the gross charge for such telecommunications purchased at retail from a retailer by such person. However, such tax is not imposed on such act or privilege to the extent such act or privilege may not, under the constitution and statutes of the United States, be made the subject to taxation by municipalities in Illinois.
Transportation Network Company Tax
Code Section: 3-2-19: TRANSPORTATION NETWORK COMPANY TAX
A tax is imposed and levied on all transportation network companies operating transportation network company services performed by transportation network company drivers in the City of Evanston at a rate of twenty cents ($0.20) per transportation network vehicle per ride accepted. The incidence of the tax and the obligation to pay the tax are imposed upon the transportation network company operating services for any ride accepted originating or ending in the City of Evanston. This tax is in addition to any and all other taxes imposed.
Paper Remittance Form: Transportation Network Remittance Form (PDF)
Online Remittance Form: Transportation Network Remittance Form
Utility Tax (Electric)
Code Section: 3-2-9: UTILITY TAX (ELECTRIC)
A tax is imposed upon the privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the City at the following rates:
- For that first 2,000 kilowatt-hours used or consumed in a month: 0.61 cents per kilowatt-hour;
- For the next 48,000 kilowatt-hours used or consumed in a month: 0.40 cents per kilowatt-hour;
- For the next 50,000 kilowatt-hours used or consumed in a month: 0.36 cents per kilowatt-hour;
- For the next 400,000 kilowatt-hours used or consumed in a month: 0.35 cents per kilowatt-hour;
- For the next 500,000 kilowatt-hours used or consumed in a month: 0.34 cents per kilowatt-hour;
- For the next 2,000,000 kilowatt-hours used or consumed in a month: 0.32 cents per kilowatt-hour;
- For the next 2,000,000 kilowatt-hours used or consumed in a month: 0.315 cents per kilowatt-hour;
- For the next 5,000,000 kilowatt-hours used or consumed in a month: 0.31 cents per kilowatt-hour;
- For the next 10,000,000 kilowatt-hours used or consumed in a month: 0.305 cents per kilowatt-hour; and
- For all electricity used or consumed in excess of 20,000,000 kilowatt-hours in a month: 0.30 cents per kilowatt-hour.
Remittance form: Utility Tax (Electric) Form