Local Taxes

Admissions & Entertainment Tax


The Village of Northbrook collects an admissions and entertainment tax (25 cents per ticket of admission) on any theatrical, dramatic, musical or spectator performance, show, motion picture, flower, art exhibit, animal, circus or similar live recorded entertainment, except athletic events, for which an admission fee is charged and which is exhibited or staged in the village. Collection and reporting of this tax is handled by the Village Finance Department.

Contact


Finance Department: 847-272-5050, ext. 4030

Hotel/Motel Tax


In addition to hotel/motel tax collected by the State of Illinois (6%) and Cook County (1%), Northbrook also collects a local hotel/motel tax (5.5% of gross rental receipts). The tax is assessed on renting of sleeping rooms in any hotel, motel, inn, bed and breakfast, or in any place where sleeping accommodations are furnished to transient guests for rent. Collection and reporting of the local portion of the hotel/motel tax is handled by the Village Finance Department.

Contact


Finance Department: 847-664-4030

Property Tax


In Northbrook, a property tax is levied on all real property. Property taxes are payable in two equal installments, the first due in March, the second in September for taxes assessed the previous year. Several entities receive a portion of the property tax; the table below shows the breakdown by district for Tax Year 2016. The Cook County Assessor's Office determines the property assessment for tax purposes, and the Cook County Treasurer collects the property tax. 

Contact


Local Taxing District
2016 Taxes Payable 2017*
Elementary School District No. 27
3.031
High School District No. 225
2.106
Northbrook Park District
0.423
Village of Northbrook
0.626
Northbrook Library
0.329
Other 1.252
Total 7.767
* The 2016 taxes payable are for the average property in the Village. The actual rate may vary based on the various districts serving a specific property.


Sales Tax


Sales tax (retailers and service occupation taxes) on general merchandise in the Village of Northbrook is 9.75% (the Village's portion is 1.75%). Qualifying food, drugs, and medical are taxed at 2.25% (the Village's portion is 1%). Vehicles are taxed at 7.25% (the Village's portion is 1%); unless the vehicle bought in Northbrook will be registered in Chicago, than the vehicles are taxed at 8.50%.

Collection and reporting of sales tax is handled by the Illinois Department of Revenue. The following table shows the break down of sales tax by taxing district.

Contact


Illinois Department of Revenue: 800-732-8866 or 217-782-3336
*1% of State percentage distributed to Village. **Add 1.25% Chicago Home Rule Tax if a vehicle bought in Northbrook is registered in Chicago.
Taxing District
General Merchandise
Qualifying Food & Drugs
Vehicles
State of Illinois
6.25%* 1.00%* 6.25%*
Village of Northbrook - Home Rule
0.75% N/A N/A
Regional Transportation Authority
1.00% 1.25% 1.00%
Cook County
1.75% N/A N/A
Total 9.75% 2.25% 7.25%**

Telecommunication Tax


The Village collects a telecommunication tax on both telephone land lines and cell service lines. The Village's current tax rate is 1% on gross charges by telecommunication retailers. In addition to the Village tax rate, the State of Illinois also has a telecommunication tax rate of 7% on gross charges by telecommunication retailers. Collection and reporting of the telecommunication tax is handled by the Illinois Department of Revenue.

Contact


Illinois Department of Revenue: 800-732-8866 or 217-782-3336

Utility Tax


The Village of Northbrook collects tax on natural gas and electricity. The gas tax is 2% of gross receipts. The electricity tax is based upon the amount of kilowatt hours used or consumed in a month. It ranges from 0.222 cents per kilowatt hours for the first 2,000 kilowatt hours to 0.109 cents per kilowatt hours over 20 million kilowatt hours. Your gas provider and electricity provider collect the tax, which is then forwarded to the Village.


Contact


Finance Department: 847-664-4030