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Retail Sales Tax

Home Rule Sales Tax

The Home Rule Municipal Retailers’ Occupation Tax and Home Rule Municipal Service Occupation Tax took effect on January 1, 2016 at a rate of one half of one percent (0.50%), per ordinance no. 15-160.

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. The following table provides a sample comparison showing the difference for some common purchases made by families. This chart is meant as a tool to help understand what kinds of items are and are not affected by the implementation of the HRST, implemented in January 2016.

Taxing BodyGeneral MerchandiseFood for Immediate ConsumptionFood for Immediate Consumption (Downtown)Groceries & Qualified Medical Vehicles
State of Illinois* 6.25% 6.25% 6.25% 1.00% 6.25%
City of Naperville 0.50% 1.50% 2.50% 0.00% 0.00%
Regional Transportation 0.75% 0.75% 0.75% 0.75% 0.75%
Total 7.50% 8.50% 9.50% 1.75% 7.00%

 *The State of Illinois distributes 1% of the 6.25% State sales tax with the City. 

Finance Department