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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
FY2016* $9,924,890.73
FY2015 $13,892,315.96
FY2014 $13,823,029.66

*8 months - May 2015 through December 2015

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
FY2016* $2,087,609.12
FY2015 $2,731,666.64
FY2014 $2,421.564.35

*8 months - May 2015 through December 2015

State Motor Fuel Tax (MFT)
The State of Illinois collects 19.8 cents per gallon of gasoline or 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
FY2016* $2,416,723.43
FY2015 $4,731,964.64
FY2014 $4,129,817.19

*8 months - May 2015 through December 2015

Finance Department