Local Gas Tax

Revised Filing Process Begins April 1, 2022

In response to business feedback, the City improved the process to file and pay food and beverage taxes:

  1. One Place to File and Pay: Businesses will file their F&B taxes in the CSS portal, where businesses currently pay electronically.
  2. Pay Immediately After Filing: Staff review is now independent of filing and payment.   

Tax Rate

The City of Naperville collects a Local Gas Tax at the rate of four cents ($0.04) per gallon. Monies from the Local Gas Tax are allocated to the Road and Bridge Fund. The tax helps fund the City’s annual street resurfacing and reconstruction program.

See Naperville Municipal Code – Title 3, Chapter 12 (3-12 Municipal Motor Fuel Tax)

Registration

All businesses must submit a local tax registration form electronically via the Help Center on the City's website.

After the registration is submitted, Finance staff will provide the business with a customer ID and business account, which the business will use to create an account in the City’s Citizen Self Service (CSS) portal to file their tax electronically.

Filing and Payment

The Local Gas Tax is due monthly. Taxes must be filed, and payment 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 20th.  

As part of the filing, business owners must attach a copy of either the Illinois Department of Revenue Sales and Use Tax Return Form (ST-1), or the County Motor Fuel Tax form (CMFT-1/CMFT-2), or an internal sales report.

There is a one percent (1%) penalty for filing or making payment after the due date.

To file, go to the City of Naperville Citizen Self Service (CSS) portal

Immediately after filing your food and beverage tax, you can submit payment to the City:

Online

Click the Add Bill to Cart button in the Citizen Self Service portal to pay electronically via credit card or e-check.

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

Please submit a copy of the bill and reference the bill 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 anytime in the dropbox in the lower-level parking garage at 400 S. Eagle Street. Please reference the bill number on your check. The City will reference the date staff collects the payment from the drop box as the payment date.

Auditing and Documentation

    Each motor fuel retailer shall have the duty to maintain complete and accurate books, records and accounts showing the gross receipts for the sale of motor fuel and the taxes collected from the purchaser thereof, which shall be available to the City for examination and for audit by the City upon reasonable notice during customary business hours for a period of three years after the tax was due.