Finance Department
The Finance Department is responsible for collaborating with other departments in order to: ensure the budgetary integrity of the Village, coordinate use of the Village-wide enterprise resource planning system, prepare financial statements, coordinate year-end financial audits, and assist with grant administration for the Village.
The Finance Department also provides services concerning investment and treasury, accounts payable, accounts receivable, utility billing, cash receipts, collections, pensions, payroll, and procurement services.
Staff liaisons work with the following Boards and Commissions to provide planning expertise and recommendations to the Village Council.
Food and Beverage Tax
The Village collects a 1.5% tax on the sale of alcohol, packaged liquor, prepared foods and non-alcoholic beverages for immediate consumption.
What is the food and beverage 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?
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.
2023 Food and Beverage Tax Filing Due Dates
January: February 27, 2023
February: March 27, 2023
March: April 25, 2023
April: May 25, 2023
May: June 26, 2023
June: July 25, 2023
July: August 25, 2023
August: September 25, 2023
September: October 25, 2023
October: November 27, 2023
November: December 27, 2023
December: January 25, 2024
Are there penalties for late-payment?
Yes, a 1% penalty will be issued for late-payments.
How is this tax 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
Leadership
Search the Municipal Code
Click on the image to get started.
If you have questions about the Municipal Code, please contact our Legal Department.
Leadership
Search the Municipal Code
Click on the image to get started.
If you have questions about the Municipal Code, please contact our Legal Department.
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