If you do not have a portal profile, you will not be able to file tax returns and schedules. If your business fails to file its tax returns and schedules and/or files former returns or other documentation in lieu of filing online, the Department will consider the business to have failed to file. Consequently, the Department will enforce all applicable penalties pursuant to the respective tax ordinance and/or the Uniform Penalties, Interest and Procedures ordinance found in Chapter 34 of the Cook County Code of Ordinances. Penalties enforced can be up to 35% of tax per period plus accrued interest.