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. 

Income Tax
A share of income taxes paid by individuals and business from withholding, estimates, and tax returns is shared with Counties and Municipalities in the State on a per-capita (population) basis. The State has delayed physical transfer of income tax funds up to four months after the distribution has been reported.

Fiscal YearIncome Tax
CY2017 $13,876,583
CY2016 $13,992,052

Use Tax
Sales taxes collected by the State of Illinois on a non-taxed or lower taxed out of state purchases (e.g. internet sales) used in Illinois. The total State Use Tax rate is 6.25%. A portion of the Use Tax collected by the State of Illinois is distributed on a per-capita (population) basis to counties and municipalities.

Fiscal YearUse Tax
CY2017 $3,271,136
CY2016 $3,620,925

State Motor Fuel Tax (MFT)
The State of Illinois collects $0.19 cents per gallon of gasoline or combustible gases sold and $0.215 per gallon of diesel fuel sold. A portion of the MFT collected by the State of Illinois is distributed on a per-capita (population) basis to counties and municipalities. Its use is restricted to uses for maintenance of roads and bridges.

Fiscal YearMotor Fuel Tax
CY2017 $3,383,064
CY2016 $3,719,491

Finance Department