Food and Beverage Tax

Tax Rates

Citywide Tax Rate

Businesses operating within the City of Naperville are required to collect and remit a one percent (1.0%) tax on the sale of food and beverages (alcoholic and non-alcoholic), which can be consumed on the premises where purchased.

Monies collected from the tax are placed in a Food and Beverage Fund. The fund's primary purpose is to support celebrations of community and cultural opportunities that focus on the heritage, diversity and character of the City through the Special Events & Cultural Amenities Fund Grant Program.

See Naperville Municipal Code - Title 1, Chapter 1 (3-1-9 Food & Beverage Tax)

Downtown Tax Rate

Businesses located in the downtown area are required to collect and remit an additional three-quarters percent (0.75%) for food and beverage tax in addition to the citywide tax for a total food and beverage tax rate of one and three-quarters percent (1.75%).

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. Monies collected from the tax are placed in a Downtown Parking Fund, which supports the construction and maintenance of public parking facilities in the downtown area.

The additional tax applies only to businesses located in downtown Naperville. Please see Exhibit A to view the downtown boundaries.

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

    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, businesses must attach a copy of either the Illinois Department of Revenue Sales and Use Tax Return Form (ST-1/ST-2), or an internal sales report.

    There is a two percent (2%) discount for taxes filed and paid on or before the 20th of the month. Additionally, there is a five percent (5%) 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 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. The City will reference the date when staff collects the payment from the drop box as the payment date.

    Auditing and Documentation

    The owner and the operator of each retail food facility and each retail liquor facility within the City shall jointly and severally have the duty to maintain complete and accurate books, records and accounts, showing the gross receipts for sales of food and beverage and alcoholic liquor and the taxes collected each day pursuant to the food and beverage tax and/or pursuant to the downtown food and beverage tax, which shall be made available in the City for examination and audit upon reasonable notice and during customary business hours for a period of three years after the tax was due. 

    Finance Department