Hotel and Motel Use Tax

Tax Rate

The City of Naperville collects a Hotel and Motel Use Tax at the rate of 5.50% of the room rate, which provides for City support of the Naperville Convention and Visitors' Bureau, as well as other general services. All proceeds resulting from the imposition of the tax under this Chapter, including interest and penalties, shall be paid into the Treasury of the City and shall be credited to and deposited in the General Fund of the City.

See Naperville Municipal Code - Title 3, Chapter 10 (3-10 Hotel and Motel Use Tax). 

Registration

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

After 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 Hotel and Motel Use Tax is due quarterly. Taxes must be filed, and payment made to the City of Naperville no later than the 15th of each month following the quarter in which the tax was collected. For example, taxes collected during the 2nd quarter (April - June) are due no later than July 15.

As part of the filing, businesses must attach a copy of an internal sales report.

There is a one percent (1.0%) penalty for filing or making a payment after the due date.

To file, go to the City of Naperville Citizen Self Service (CSS) portal. As part of the filing, businesses are required to attach documentation to confirm the hotel/motel tax amount.

Immediately after filing your hotel and motel use 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 when staff collects the payment from the drop box as the payment date.

Auditing and Documentation

    It shall be the duty of every owner to keep accurate and complete books and records to which the Finance Director or his/her duly authorized representative shall at all times have full access for a period of three years after the tax was due. The records shall include a daily sheet showing:

    • The number of hotel or motel rooms rented during the 24-hour period, including multiple rentals of the same hotel or motel room where such shall occur, and
    • The actual hotel or motel receipts collected for the date in question. 

    Financial Forms

    Finance Department