Taxes, Fees and Financial Forms

Beginning in July 2020, businesses that pay hotel/motel, food and beverage and/or local motor fuel tax payments will be able to register and make payments online. You may access this feature here or by visiting the Help Center.

If you do not already have a Help Center account, you will need to create one in order to submit your taxes, receive an invoice, make payment and to track the status of your Help Center requests.

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

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

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

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

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

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

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