Taxes, Fees and Financial Forms

In August 2021, the process for submitting hotel/motel, food and beverage and/or local gas tax payments has changed. Businesses will continue to submit their local tax documentation via the Help Center, but will use the Citizen Self Service (CSS) portal to view and pay local tax bills electronically.

If you do not already have a Citizen Self Service (CSS) account, you will need to create one in order to view and pay your local tax bills electronically.

Food and Beverage Tax

The City of Naperville collects a one percent (1.0%) tax on food and beverages (alcoholic and non-alcoholic), which can be consumed on the premises where purchased. Monies collected from the Food and Beverage Tax will be placed in a Special Events & Cultural Amenities Fund Grant and awarded annually to eligible grant programs. Learn more on the Food and Beverage tax page.

Hotel and Motel Use Tax

The City of Naperville collects a Hotel and Motel Use Tax at the rate of 5.50% of the room rate. Learn more on the Hotel and Motel Use Tax page.

Local Gas Tax

The City of Naperville collects a Local Gas Tax at a rate of four-cents ($0.04) per gallon. Monies collected from the Local Gas Tax are allocated to the Road and Bridge Fund. Learn more on the Local Gas Tax page.

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. Learn more on the Per-Capita Taxes page.

Property Taxes

Each year, the tax levy process begins in August. This process includes compiling historical data, polling townships for growth and reassessment rates, developing revenue projections, updating the City’s capital plans and updating the City’s long-term operational plans. Annually, City Council holds Financial Overview and Tax Levy workshops. Based upon Council’s direction and the analysis described, staff compiles tax levy information. Learn more on the Property Taxes page.

Real Estate Transfer Tax

The City of Naperville issues transfer tax stamps for real estate purchases and exempt stamps for owners making deed changes. There is a charge for purchase of a real estate transfer stamp, but no charge for exempt stamps. Both transactions only apply to incorporated properties within Naperville. Learn more on the Real Estate Transfer Tax page.

Retail Sales Tax

The City of Naperville is a home-rule community. In 2015, City Council implemented a Home Rule Sales Tax (HRST) that is restricted for capital projects and to pay off debt. Learn more on the Retail Sales Tax page.