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.