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Village of Harwood Heights Institutes Tax on Self-Storage


Beginning on April 1, Harwood Heights, a village in Cook County, Ill., will collect a 3 percent accommodation tax on all self-storage rentals. Because the small Chicago suburb has only one self-storage facility, Public Storage Inc. is the only operator affected at this time.
The Harwood Heights Board of Trustees passed Ordinance 10-07, “An Ordinance Establishing a Self-Storage Facility Accommodation Tax,” on March 11. According to a March 29 newsletter distributed by the national Self Storage Association, Public Storage was neither informed about the proposed tax nor given the opportunity to dispute the tax before the vote was cast. Public Storage and the SSA are considering legal options to dispute the tax. 
In 2008, the Village of Morton Grove instituted a similar tax. Only a few miles away from Harwood Heights, Morton Grove has three self-storage facilities.

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