What is the tax?
The Downers Grove Food and Beverage Tax is a 1.5% tax on the purchase price of alcohol, packaged liquor, prepared foods and non-alcoholic beverages for immediate consumption.
Which establishments are taxed?
Any establishment licensed under Chapter 3 of the Downers Grove Municipal Code with respect to the sale of liquor. Additionally:
- Restaurant or eating place, drive-in restaurant, fast food outlet
- Cafeteria (open to the public), cafe, lunch counter, delicatessen, sandwich shop, coffee shop, buffet
- Soft drink parlor, ice cream parlor, tearoom
- Inn, hotel or motel
- Grocery 'eat-in' and prepared take-out
- Banquet facilities, catering facilities
- Bakeries and confectioners
- Movie theatres, bowling alleys, billiards halls
- Convenience store/gas station 'take-out'
Are there any exceptions?
This tax is not imposed on the following:
- Food and beverages that are exempt from tax under the provisions of the retailers' occupation tax.
- Churches, hospitals, nursing home facilities and other medical treatment facilities.
- Daycare establishments
- Schools, residential halls, sororities and fraternities
- Government entities
- Ice cream and food trucks
- Festival vendors
- Vending machines
- Employee cafeterias
How can a payment be submitted?
The following forms must be submitted to the Village on a monthly basis, along with payment:
- Village Food and Beverage Tax Return Form (This is an encrypted form.)
- Illinois Department of Revenue ST-1 Sales and Use Tax and E911 Surcharge Return
- Illinois ST-2 Multiple Site Form, if applicable.
When is the tax due?
The Downers Grove Food and Beverage Tax is due on or before the 25th of the following month of the reporting month. If the filing due date falls on a weekend or holiday, the tax payment and forms must be postmarked by the next business day to be considered on time.
2021 Food and Beverage Tax Filing Due Dates
|2021 Taxable Period||Due Date|
|March||April 26 *|
|June||July 26 *|
|August||September 27 *|
|October||November 29 *|
|November||December 28 *|
|December||January 25, 2022|
*indicates a due date pushed back due to a weekend or holiday
Is a discount available?
The Village will apply a 2% discount to all businesses which pay on time (on or before the 25th of the following month.) This discount will serve as a service fee to reimburse businesses for expenses incurred for keeping records and data, billing, and preparing and filing returns to the Village.
Will there be penalties for late-payment?
Yes, a 1% penalty will be issued for late-payments.
How will this tax be applied to a food or beverage purchase?
Below are three examples of some common transactions in the Village where the food and beverage tax would apply:
- A purchase of $50.00 is made at a restaurant: $0.75 is added to the total bill
- A cup of coffee is purchased for $3.00 at a coffee shop: $0.05 is added to the total bill
- A case of beer is purchased for $15.00 at a liquor store: $0.23 is added to the total bill
The following are fillable PDF forms.