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Taxes and Tax Forms
The Village collects and administers some locally imposed taxes to fund services provided. The Village imposes a tax on amusements, hotels and motels, and eating establishments. Local businesses can download the necessary tax forms below.

Amusement Tax
Chapter 20 Article VIII of the Village Code imposes a 3% amusement tax on any fee or charge made for admission to any theatrical, dramatic or musical performance, athletic contest, sport or similar exhibition or activity in which an attendee participates, and includes skating, dancing, swimming, bowling, billiard and pool games, movie theaters, and the leasing or renting of video and audio recordings and game cartridges.

The amusement tax is not assessed against a not-for-profit organization which is exempt from taxation pursuant to Section 501 of the Internal Revenue Code of 1986, any school district, or any government entity.

The amusement tax is imposed on the consumer and collected by the amusement owner. The amusement owner remits all taxes collected on a monthly basis, along with the appropriate amusement tax form. The form and payment are due no later than the 20th day of the calendar month following the reporting month.

For further information on the amusement tax, please refer to Chapter 20 Article VIII of the Village Code or contact the Finance Department at (630) 980-2000.


Municipal Hotel Tax

Chapter 20 Article VII of the Village Code imposes a 5% tax on the renting, leasing, or letting rooms in a hotel, motel, or bed and breakfast in the Village. The owner of the establishment is responsible for collecting and remitting the tax to the Village. Accommodations that are leased to an occupant for more than 30 consecutive days are exempt from the tax.

Owners of the establishments are required to submit the tax collected on a monthly basis along with a hotel tax form. The form and payment are due no later than the last day of the calendar month following the reporting month.

For further information on the Municipal Hotel Tax please refer to Chapter 20 Article VII of the Village Code or contact the Finance Department at (630) 980-2000.


Eating Establishment Tax

Chapter 20 Article IX of the Village Code imposes a 1% tax on the gross receipts received for prepared food sold at retail for immediate consumption, with seating provided for that consumption, whether consumed on premises or not. Prepared food includes, but not limited to any solid or liquid (including both alcoholic and non alcoholic beverages), powder, or item used or intended to be used for human internal consumption and which has been prepared for immediate consumption.  

The eating establishment tax is not assessed against an Illinois not-for-profit organization or religious corporations, or any establishment which is exempt from the sales tax provisions of state statute.

The eating establishment tax is imposed on the consumer and collected by the eating establishment owner. The eating establishment owner remits all taxes collected on a monthly basis, along with the appropriate eating establishment tax form. The form and payment are due no later than the 20th day of calendar month following the reporting month.

For further information on the eating establishment tax, please refer to Chapter 20 Article IV of the Village Code or contact the Finance Department at (630) 980-2000.


 
LIVE WELL. ROSELLE
Village Of Roselle       31 S. Prospect Street       Roselle, IL 60172       Ph: (630) 980-2000