Other Miscellaneous Taxes, Fees, and Surcharges

Other Taxes	Fixed Tax Rates	License Fee
Real Estate Transfer Tax	$0.50 for each $500 of value or fraction thereof	not applicable
Tire User Fee	$2.50 per tire sold or delivered at retail	not applicable
Prepaid Wireless E911 Surcharge	If you are a retailer at a Chicago location, you must charge 7 percent (.07) on each retail transaction of prepaid wireless telecommunications service. If you are a retailer at a non-Chicago location, you must charge 1.5 percent (.015) on each retail transaction of prepaid wireless telecommunications service.	not applicable

Updated 12/29/2011