Food and Beverage Tax
Local Tax Payment Process Improvements
In August 2021, the process by which businesses submit tax documentation and make payments has changed.
Please watch the videos below for more information.
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.
- See Naperville Municipal Code - Title 1, Chapter 1 (3-1-9 Food & Beverage Tax)
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.
All businesses must fill out and submit a food and beverage tax registration form electronically via the Help Center on the City’s website.
It is also recommended that businesses create a My Help Center account to track tax payments.
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 and Beverage Tax Return Form and a copy of the State of Illinois forms ST-1 and ST-2, if applicable.
To file, businesses will first submit their local gas tax documentation to the City electronically via the Help Center on the City's website.
After your tax payment documentation form has been approved by the Finance Department, payments can be made:
Online (Improved as of August 16, 2021)
Login to Citizen Self Service portal and access your Customer ID to find the bill. Payment can be made electronically via credit card or e-check.
Payments and correspondence may be mailed to: City of Naperville, Finance Department, 400 S. Eagle Street, Naperville, IL 60540
Please reference the bill number on your check. The City will reference the postmark date as the payment date.
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 bill number on your check.
Help Center Instructions
- Creating a Help Center Account (PDF)
- Submitting a Registration Form (PDF)
- Submitting Tax Payment Documentation Form (PDF)
- Viewing a Tax Payment Request (PDF)