Tax K9 Program

About the Program

Category: Financial Management (Best in Category)

Year: 2021

The Cook County Tobacco Tax was enacted in June 1980 by the Cook County Board of Commissioners and is enforced by the Cook County Department of Revenue (CCDOR). Over time the tax rate has increased as a tool to bring in needed revenue for our public health system, while deterring residents from developing an expensive, unhealthy habit. To ensure businesses selling cigarettes throughout Cook County remain compliant, CCDOR’s Investigations Unit developed the Tobacco Detection K9 Program as an integral enforcement technique.CCDOR Investigators are tasked with inspecting retail establishments and their premises. The program includes a thoroughly trained tobacco detecting canine and handler. The handler is a certified specialist trained to work with detection canines and maintains physical control over the canine throughout the inspections.This added enforcement technique often results in the discovery of hidden compartments on the premises, which contain cigarettes without the required Cook County tax stamp affixed to the packaging. These cigarettes are confiscated from the business and citations are issued. In some cases, arrests are made for criminal offenses regarding the possession of contraband cigarettes. The penalties for unlawful business owners are intended to level the playing field for law abiding businesses throughout Cook County.