Food & Beverage Tax Information
Citywide Food & Beverage Tax Rate
Businesses operating within the City of Elmhurst are required to collect and remit a one percent (1.0%) Food and Beverage Tax on the retail sale of food and beverage. This tax is in addition to the state tax. Retail sale of food and beverage includes all food and alcoholic and non-alcoholic beverages which are prepared for immediate consumption, and which may be consumed either on and/or off the premise. Retail sales of packaged alcoholic liquor at any packaged liquor establishment are also included.
Registration
All businesses offering the sale of food and/or beverages must submit a food & beverage tax registration form. Forms may be submitted via mail or in person at City Hall 209 N York Street, to the Finance Department.
Filing and Payment
Taxes must be filed and payment made to the City of Elmhurst by the 20th day of each month following the month in which the tax was collected. For example, taxes collected during the month of July are due no later than August 20th.
Complete the food and beverage remittance form.
Payment may be submitted one of the following ways:
By Mail
Payments may be mailed to: City of Elmhurst, Finance Department, 209 N. York Street, Elmhurst, IL 60126
In Person
Payments may be made by check, cash and credit card in person at the Finance Department during the following business hours:
Monday-Friday - 8:30 a.m. to 5 p.m.
Check payments may also be dropped off 24/7 in the drop box outside of City Hall at 209 N York Street.
Auditing and Documentation
The owner and the operator of each retail food facility and each retail liquor facility within the City shall jointly and severally have the duty to maintain complete and accurate books, records and accounts, showing the gross receipts for sales of food and beverage and alcoholic liquor and the taxes collected each day pursuant to the food and beverage tax and/or pursuant to the downtown food and beverage tax, which shall be made available in the City for examination and audit upon reasonable notice and during customary business hours for a period of three years after the tax was due.