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Cigarette and Other Tobacco and Vapor Products

Ordinance providing for the imposition of a tax on the retail sale of cigarettes, other tobacco products and consumable vapor products within Cook County. The tax imposed upon consumable vapor products is effective May 1, 2016.

Cigarette Tax

A tax at the rate of 150 mils or $0.15 per cigarette is hereby imposed upon all cigarettes possessed for sale and upon the use of all cigarettes within the County of Cook, the ultimate incidence of and liability for payment of said tax to be borne by the consumer of said cigarettes. The tax imposed hereby at the rate of 150 mils or $0.15 per cigarette shall become in forced and effective on March 1, 2013. The tax herein levied shall be in addition to any and all other taxes.”

Other Tobacco Products Tax (new tax)

2013 Tobacco Ordinance Changes – Effective January 1, 2013   Per the amended Cook County Tobacco Ordinance, the following scheduled tax rate increases will be in effect January 1, 2013:

Smokeless and Smoking Tobacco Tax Rate Increase:

Pursuant to Section 74-433 (d) (2) of the Cook County Tobacco Tax Ordinance, as amended on November 15, 2011, the Tobacco Tax on both Smoking Tobacco and Smokeless is $0.60 per ounce (2012 tax rate $0.30 per ounce)

Large Cigar Tax Rate Increase:

Pursuant to Section 74-433 (d) (2) of the Cook County Tobacco Tax Ordinance, as amended on November 15, 2011, the Tobacco Tax on Large Cigars is $0.30 per Cigar (2012 tax rate $0.25 per Cigar) * Please Note: Little Cigar tax rate does not change.

Definitions:

Large cigar means any roll of tobacco wrapped in leaf tobacco or any substance containing tobacco and weighing more than four pounds per thousand.

 Little cigar means any roll of tobacco wrapped in leaf tobacco or any substance containing tobacco and not weighing more than four pounds per thousand.

 Smokeless tobacco includes any snuff, snus, chewing tobacco, or other tobacco products not intended to be smoked.

 Smoking tobacco includes granulated, plug cut, crimp cut, ready rubbed and other kinds and forms of tobacco prepared in such manner as to be suitable for smoking in a pipe or cigarette.

The Cigarette Tax Return 2707 A self pay form is provided for the purpose of paying the Cook County Cigarette Tax on purchases of cigarettes made over the internet, by mail, by phone, or make outside Cook County, where no Cook County Cigarette Tax has been paid.

When remitting your tax filings, please use the tax return issued by Department of Revenue. Do not submit a self-printed copy of the tax return form as it will be deemed incomplete and incorrect. Penalties and fees will be applied to any incomplete, incorrect or late tax return remitted.

The Cook County Cigarette Tax Stamp Purchase Order Form must to be completed by the Wholesale Tobacco Dealer in order to purchase Cook County tax stamps.

Cook County Cigarette Tax Stamp Refund Claim Form must to be completed and remitted to the Cook County Department of Revenue to request a refund for any unused tax stamps, tax stamps affixed to packages of cigarettes returned to a manufacturer, or for the replacement of tax stamps.

Cook County Audit and Investigation Referral Form is provided for the purpose of identifying businesses that are operating in violation of any County Home Rule Tax (i.e. Amusement Tax, Gas Tax (Diesel Fuel and Gasoline), Alcoholic Beverages Tax (Liquor), Sales of New Motor Vehicle Tax, Parking Lot and Garage Operations Tax, Tobacco Tax and Use Tax on titled property).

Tobacco Tax Ordiance Pamphlet contains information regarding the Tobacco Tax Ordinance. This pamphlet does not act as a substitute for the actual ordinance provided on the Cook County website.

Other Tobacco Products (OTP) Forms

Reference the Sample tax return for the registration of Other Tobacco Products (OTP).

  Wholesale Tobacco Dealer and Retail Tobacco Manufacturer Notice Letter details the process and requirements for wholesalers involved in the sale of Cigarettes and OTP.     Home Rule Tax Registration Application should be completed in full and submit a signed copy to the Department of Revenue via the mailing or email address provided on the form in order to become a registered Wholesale Tobacco Dealer, Consumable Vapor Product Wholesaler, or Retail Cigarette Manufacturer.

Schedule A – Tobacco Wholesale sales to Wholesale Tobacco Dealers Registered with the Cook County Department of Revenue.

Schedule B – Tobacco Wholesale Summary Schedule of Other Tobacco Products Sold and Delivered Outside Cook County.  

Retail Cigarette Manufacturer (Role Your Own) Forms

  • Schedule A – Retail Manufacturer Schedule to support sales of packs other than those containing 20 or 25 cigarettes reported on the Department of Revenue issued Retail Manufacturer CigaretteTax Return.

RETAILER FORMS

  • Notice of the Cook County Tobacco Ordinance Changes

    This notice details all of Tobacco Tax ordinance changes that will occur in 2013 (General information, tax rates, books and record keeping requirements and FAQ’s)

  • 2013 Other Tobacco Products Ending Inventory Notice

    This notice details the entire 2013 Floor Tax process (General information, tax rates, tracking inventory, books and record keeping requirements and FAQ’s)

  • OTP Tax Refund Form (available soon) Fill out this form if you have remitted tax on OTP items but have not sold or since returned the items and wish to collect the tax already paid on the item.

ACH Payment Process for Wholesale Tobacco Dealers

Effective August 1, 2012, the Cook County Department of Revenue will be transitioning to a new financial institution. All ACH payments for cigarette stamp orders will be processed through JP Morgan Chase. Payments will no longer be accepted through MB Financial. If payments are remitted to MB Financial after August 1, 2012, your transaction may be denied causing a delay in the processing of your cigarette stamp order.

 

  • ACH Payment Process for Cigaratte Tax Stamp Payments.This notification letter details the ACH process and requirements for Wholesale Tobacco Dealers that purchase cigarette stamps.
  • Wholesale Tobacco Dealer Cigarette Tax Stamp ACH Payment Application. This form authorizes the Cook County Department of Revenue to electronically debit or deduct payments for Cigarette Tax Stamp Purchase Orders submitted to the Department, using the bank account information provided.
  • Cigarette Tax Stamp Purchase ACH Payment Authorization Form. In order for Cook County Department of Revenue to initiate an ACH Debit transaction from your account, you are required to complete and remit this authorization form along with the Cook County Department of Revenue Cigarette Tax Stamp Purchase Order form.

Excel Format of the Cigarette Tax Stamp Purchase ACH Authorization Form and Cigarette Tax Stamp Purchase Order Form.

(Coming Soon) 

Cigarette Tax Reward Program

The Cigarette Tax Reward Program will reward those individuals who report violations of the Cook County Tobacco Ordinance to the Department of Revenue. Responsible citizens of the County may now report violators through the Online Cigarette Tax Reward Program website; provided the reporter leaves adequate information, so the Department may contact that person after the investigation, adjudication and/or payment of the fine.

The pay out will be as follows:

Number of Illegal Packs Confiscated                             Reward to be Received 

1-40 packs                                                                                                $250.00 

41-120 packs                                                                                            $500.00 

121-250 packs                                                                                          $750.00 

251 or more packs                                                                                $1,000.00