Taxes, Fees and Financial Forms

Food and Beverage Tax
On July 1, 2004, the Naperville City Council adopted an ordinance that establishes a one percent (1%) tax on food and beverages (alcoholic and non-alcoholic), which can be consumed on the premises where purchased.
Home Rule Sales Tax
The Home Rule Municipal Retailers’ Occupation Tax and Home Rule Municipal Service Occupation Tax shall take effect on January 1, 2016 at a rate of one half of one percent (0.50%).
Hotel and Motel Use Tax
A tax is hereby levied and imposed upon the use and privilege of renting, leasing or letting a hotel or motel room within the city.
Motor Fuel Tax
The Naperville City Council adopted an ordinance that imposed and levied a tax upon the retail purchase, within the City of Naperville, of motor fuel.
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.
Property Tax Levy
Based upon City Council’s direction and the analysis described, Finance Department staff compiles tax levy information.
Property Taxes
A breakdown of Naperville resident property taxes and how they are used.
Real Estate Transfer Tax
The City of Naperville issues transfer tax stamps for real estate purchases and exempt stamps for owners making deed changes.
Retail Sales Tax
A breakdown of the individual retail taxing entities and current retail tax rates being charged that affect residents and visitors to the City of Naperville.
Tax Bills
Taxes are due June 1 and Sept. 1, and are mailed from either the DuPage County or Will County Treasurer.
Utility Bill Payment
Naperville Utility Billing information including payment options, bank draft application, budget billing application and an introduction to Naperville E-bill.