Chicago Hotel Occupancy Tax Calculator
Calculate the total tax burden on a Chicago hotel stay, including all applicable city, county, state, and special district taxes.
Formula
Subtotal = Room Rate × Nights × Rooms
Percentage Taxes = Subtotal × (6.00% + 4.50% + 1.00% + 1.00% + 1.00% + 1.25% + 2.50%) = Subtotal × 17.25%
Airport hotels add 6.00%; McCormick Place area hotels add 2.50%
Flat Fee = $4.50 × Rooms × Nights
Total Tax = Percentage Taxes + Flat Fee
Grand Total = Subtotal + Total Tax
Effective Tax Rate = (Total Tax ÷ Subtotal) × 100
Assumptions & References
- Illinois Hotel Operators' Occupation Tax: 6.00% — 35 ILCS 145/
- City of Chicago Hotel Accommodation Tax: 4.50% — Chicago Municipal Code §3-24
- City of Chicago Hotel Operators' Occupation Tax: 1.00% — Chicago Municipal Code §3-4
- Cook County Hotel Accommodations Tax: 1.00% — Cook County Code of Ordinances §74-351
- Illinois Use Tax on Rooms: 1.00% — 35 ILCS 105/
- Chicago Home Rule Use Tax: 1.25% — Chicago Municipal Code §3-27
- MPEA (Metropolitan Pier & Exposition Authority) Tax: 2.50% — 70 ILCS 210/13
- Chicago Hotel Accommodation Flat Fee: $4.50 per room per night — Chicago Municipal Code §3-24-030
- Airport Hotel Surcharge (O'Hare / Midway): additional 6.00% — Chicago Municipal Code §3-24-050
- McCormick Place Area Surcharge: additional 2.50% — MPEA Act §13.2
- Rates reflect 2024 schedules; verify with the Illinois Department of Revenue and City of Chicago Finance Department for the most current rates.
- This calculator covers room charges only; food, beverage, parking, and resort fees may carry different tax treatment.
- Short-term rental platforms (Airbnb, VRBO) may collect some taxes automatically; confirm with your platform.