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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.

  • All proceeds resulting from the imposition of the tax under this Chapter, including interest and penalties, shall be paid into the Treasury of the City and shall be credited to and deposited in the General Fund of the City. (Ord. 85-63, 4-1-1985, eff. 5-1-1985)
  • Revenues from the Hotel and Motel Use Tax are approximately $1.5 million annually.
  • This tax has enabled the city to assist in funding the Naperville Visitors Bureau as well as services in the General Fund.

Filing

All retailers must fill out and return a Hotel/Motel Tax Registration Form.

The Hotel/Motel Tax is due quarterly. Payment of the tax must be made to the City of Naperville on or before the 15th day of the month following the end of the quarterly filing period.

Filing after the due date will result in a Late Payment Penalty equal to 5% of the unpaid tax and an Interest Penalty equal to 1.5% of the unpaid tax per month.

Finance Department