Food and Beverage Tax
The Glen Ellyn Food and Beverage ordinance establishes a one and one-half percent (1.5%) tax on food and beverages (alcoholic and non-alcoholic) for immediate consumption and on packaged liquor at retail.
The purpose of this tax is to help fund several capital projects including a parking garage, downtown street and streetscape, train station improvements, Roosevelt Road access improvements, and Civic Center improvements. The tax sunsets after bonds related to the projects are paid off.
This tax applies to businesses that make retail sales of food and beverages prepared for immediate consumption on and/or off the premises of prepared food facilities and includes drive through and carry-out sales. Every owner and operator of any prepared food facility must register as a retailer before opening a business
Both the return and payment must be received or postmarked by the 20th day of the month following the month the taxes are collected. If the 20th falls on a weekend or holiday when the Village office is closed, payment must be received or postmarked by the next business day. A copy of your State Sales Tax form (ST-1) must be included with your return. Failure to file the Food and Beverage Tax Monthly Return Form and the ST-1 and remit the taxes due prior to the due date will result in penalties being imposed and additional fines.
Note: You must file a signed return form for each monthly reporting period regardless of whether or not there are receipts to report. You may file a “zero” return.