Business Taxes

Business owners within Illinois need to register their businesses with the State of Illinois using form REG-1. This form also covers sales tax registration. Sales tax is remitted to the State of Illinois. For additional information on registering your business with the State of Illinois or other tax issues, visit the Illinois Department of Revenue Web site or call them directly at 1-800-732-8866 (or 217-782-3366).

Some taxes are remitted directly to the Village of Gurnee .  They include Amusement Tax, Hotel/Motel Tax, and Resort Hotel Tax.  Information is provided below:

Type
Amount
Tax Return
Registration
Form
Amusement Tax
3% of Receipts
Food & Beverage Tax
1% of Receipts
Hotel/Motel Tax
5% of Rents
Resort Hotel Tax
2% of Rents

Questions? Please call the Finance Department at 847-599-7500.

Food & Beverage FAQ

May 1, 2017, 16:15 PM

The Village's Food & Beverage (F&B) Tax is effective beginning July 1, 2006. This tax is placed upon the purchase of prepared foods, drinks, and alcoholic liquor sold within the Village corporate limits at a rate of one percent (1%) of the purchase price.

A summary of the tax’s applicability is below:

  • F&B Tax applies to any establishment or entity within the Village limits that is selling food or drink prepared for immediate consumption.
  • F&B Tax applies to any catering, carry-out, or drive-thru establishments that are operating within the Village limits.
  • F&B Tax applies to any establishment within the Village limits that is selling liquor.
  • F&B Tax applies to all food or drink prepared at the facility intended for immediate consumption.
  • F&B Tax applies to all liquor sales either for consumption on the premises where sold, or if sold in original package, for consumption off premises.
  • F&B Tax does not apply to non-profit establishments including churches, public or private schools, daycare centers, nursing homes, etc.
  • Tax does not apply to common grocery items that may be prepared on site, but not for immediate consumption.
  • Tax does not apply to food or non-alcoholic drink prepared off-site, and that is pre-packaged, whether or not it is immediately consumed.
  • Tax does not apply to fountain drinks per State of Illinois Statute (65 ILCS 5/8-11-6b).

The owner / operator is responsible for collecting the tax paid by the purchaser, and remitting and reporting those taxes to the Village on a monthly basis.