Food and Beverage Tax

Tax Rates

Non-Downtown Tax Rate

On July 1, 2004, the Naperville City Council adopted an ordinance that establishes a one percent (1.0%) tax on food and beverages (alcoholic and non-alcoholic), which can be consumed on the premises where purchased.

The purpose of this tax is to help fund celebrations of community and cultural opportunities that focus on the heritage, diversity and character of the City. Monies collected from the Food and Beverage Tax will be placed in a Special Events & Cultural Amenities Fund Grant and will be awarded annually to eligible grant programs.

Downtown Tax Rate

Illinois law authorizes home-rule municipalities to impose a tax in an area of up to one square mile; on the gross receipts of the sale of alcoholic beverages, soft drinks and food prepared for immediate consumption; for the purpose of paying for public parking facilities.

In 2008, the City implemented a 0.75% downtown food and beverage tax, which is applied in addition to the existing 1% citywide food and beverage tax applicable throughout the city since 2004. The additional tax applies only to businesses located in downtown Naperville. Please see Exhibit A to view the downtown boundaries.

Businesses located in the downtown area are required to collect one and three-quarters percent (1.75%) food and beverage tax effective July 1, 2018.

Registration

All businesses must fill out and submit a food and beverage tax registration form. Beginning on July 1, 2020, businesses will submit the registration form electronically via My Help Center on the City’s website.

It is also recommended that businesses create a My Help Center account to track tax payments.

Filing

The food and beverage tax is due monthly. Payment of the tax must be made to the City of Naperville no later than the 20th of each month following the month in which the tax was collected. For example, taxes collected during the month of July are due no later than August 20. Along with the tax payment, business owners must submit a completed Food & Beverage Tax Return Form and a copy of the State of Illinois forms ST-1 and ST-2, if applicable.

Businesses may retain 2% of the total tax due to cover administrative expenses, if payment is received by due date. Filing after the due date will result in a late payment penalty equal to 5% of the unpaid tax.

Beginning on July 1, 2020, businesses will submit the tax payment forms electronically via My Help Center on the City's website.

After your tax payment form has been approved by the Finance Department, payments can be made:

Online: Login to the Help Center and access your Request Reference Number. Click the "Pay Now" button to pay.

By Mail: Payments and correspondence may be mailed to: City of Naperville, Finance Department, 400 S. Eagle Street, Naperville, IL 60540

Please reference Request Reference Number on your check. The City will reference the postmark date as the payment date.

In person: Payments may be made by check, cash and credit card in person at the Finance Department during the following business hours:

Monday, Tuesday, Thursday, Friday - 7:30 a.m. to 5 p.m.
Wednesday - 10 a.m. to 2 p.m.

Check payments may also be dropped off 24/7 in the drop box in the lower level parking garage at 400 S. Eagle Street. Please reference the Request Reference Number on your check.

 

Help Center Instructions