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Taxes, Fees and Financial Forms

Food and Beverage Tax

The City of Naperville collects a one percent (1.0%) tax on food and beverages (alcoholic and non-alcoholic), which can be consumed on the premises where purchased. Monies collected from the Food and Beverage Tax will be placed in a Special Events & Cultural Amenities Fund Grant and will be awarded annually to eligible grant programs. Learn More

Hotel and Motel Use Tax

The City of Naperville collects a Hotel and Motel Use Tax at the rate of 4.40% of the room rate. Learn More

Motor Fuel Tax

The City of Naperville collects a Motor Fuel Tax at the rate of 4 cents per gallon. Of every four cents ($0.04) per gallon collected, one cent ($0.01) shall be allocated to the City Road and Bridge Fund and three cents ($0.03) shall be allocated to the Motor Fuel Tax Fund. Learn More

Per-Capita Taxes

The City of Naperville receives a share of certain State Taxes which are distributed on a per-capita (population) basis. The tables below reflect the amounts reported by the State of Illinois for distribution during the fiscal year. Learn More

Property Taxes

Each year, the tax levy process begins in August. This process includes compiling historical data, polling townships for growth and reassessment rates, developing revenue projections, updating the City’s capital plans and updating the City’s long-term operational plans. Annually, the City Council holds Financial Overview and Tax Levy workshops. Based upon Council’s direction and the analysis described, staff compiles tax levy information. Learn More

Real Estate Transfer Tax

The City of Naperville issues transfer tax stamps for real estate purchases and exempt stamps for owners making deed changes. There is a charge for purchase of a real estate transfer stamp, but no charge for exempt stamps. Both transactions only apply to incorporated properties within Naperville. Learn More

Retail Sales Tax

The City of Naperville is a home-rule community. City Council has recently implemented a Home Rule Sales Tax (HRST) that is restricted for capital projects and to pay off debt. Learn More

Finance Department