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	Municipal Code or Ordinance	Tax Return	Registration Form	Contact Information
Amusement Tax	3% of Receipts	10-II-33	Amusement Tax	Amusement Tax Registration	Finance Department 847-599-7500
Food & Beverage Tax	1% of Receipts	Food & Beverage Tax Ordinance (updated 09/11/06)	Food & Beverage Tax	Food & Beverage Tax Registration	Finance Department 847-599-7500
Hotel/Motel Tax	5% of Rents	74-VI-152	Hotel/Motel Tax	Hotel/Motel Tax Registration	Finance Department 847-599-7500
Resort Hotel Tax	2% of Rents	74-VII-178	Resort Hotel Tax	Resort Hotel Registration	Finance Department 847-599-7500

What is the Food & Beverage Tax?

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:

1. F&B Tax applies to any establishment or entity within the Village limits that is selling food or drink prepared for immediate consumption.
2. F&B Tax applies to any catering, carry-out, or drive-thru establishments that are operating within the Village limits.
3. F&B Tax applies to any establishment within the Village limits that is selling liquor.
4. F&B Tax applies to all food or drink prepared at the facility intended for immediate consumption.
5. 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.
6. F&B Tax does not apply to non-profit establishments including churches, public or private schools, daycare centers, nursing homes, etc.
7. Tax does not apply to common grocery items that may be prepared on site, but not for immediate consumption.
8. 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.
9. 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.

Smoke Free Illinois Legislation

As a courtesy to our business community, the Village would like to remind you Smoke Free Illinois legislation becomes effective January 1, 2008. The Smoke Free Illinois Act prohibits smoking in all public places and places of employment. This includes bars, restaurants, private clubs, gaming facilities, healthcare facilities (including hospitals, psychiatric/behavioral health facilities), and government facilities. In addition, smoking is prohibited within 15 feet of entrances/exits, windows that open and ventilation intakes. Per the Act, ashtrays must be removed from non-smoking areas and “No Smoking” signage must be posted in areas where smoking is prohibited.

Fines related to violating provisions of the act range from $100 to $250 for individuals and $250 to $2,500 for business owners/operators. The regulations will be enforced by the Illinois Department of Public Health, local state-certified public health departments and the Gurnee Police Department. Any of these agencies may assess fines.

If you have questions or concerns regarding the Smoke Free Illinois Act, please contact the Illinois Department of Health at 217-782-4977 or visit http://www.idph.state.il.us/

For additional information, v iew the PDF of the Smoke Free Illinois Act or visit Illinois Department of Health Frequently Asked Questions: http://www.idph.state.il.us/tobacco/Smoke_Free_Act_q&a.htm

State of Illinois - Helpful Links

• Secretary of State's Department of Business Services: http://www.cyberdriveillinois.com/departments/business_services/home.html
• Illinois Department of Commerce and Community Affairs Small Business Division: http://www.commerce.state.il.us/dceo/Bureaus/Workforce_Development/
• Illinois Department of Revenue: http://www.revenue.state.il.us
• Illinois State Treasurer's Office--Programs & Services: http://www.state.il.us/treas/programs/programs.htm
• Illinois State Treasurer's Office--Division of Economic Opportunity: http://www.state.il.us/treas/programs/program_page.htm