Department of Revenue Hearing Division

Welcome to the Department of Administrative Revenue Hearings Division.

The Department of Revenue enforces the collection of Cook County Home Rule and various other Cook County taxes and fees: alcoholic beverages, amusement, cigarette, gasoline and diesel fuel, new motor vehicle, parking, use and wheel taxes, cable television, franchise fees, health insurance, lost ID fee, IBID payments and off-track betting fees, as well as the collection of fees for Building and Zoning, Environmental Control and Real Estate Management. Additionally, the Department collects licensing fees.

The Department of Revenue began sending code violations to the Department of Administrative Hearings for adjudication in May 2009.

Common violation types include:

  • Cigarette Tax
  • Amusement Tax
  • Parking Lot & Garage Operations Tax

For more information on the Department of Revenue, please contact the Department of Revenue at (312)603-6870 or visit their website by clicking here.

Hearings are held at 118 N. Clark St. (Chicago). Please go to the 11th Floor on the court appointed date that is written on your citation or notice of violation.

If you are unable to attend your Hearing on the date scheduled that is either printed or written on your notice of violation or citation (“the ticket”), please contact the Department of Administrative Hearings at (312)603-2120 to reschedule your Hearing or click here for information on our Administrative Procedures. If you have missed your Hearing date, you may still have an opportunity to reschedule your Hearing by filing a Motion to Set-Aside the Default Judgment.

Copyright 2010 Cook County DOAH