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.