Places for Eating Tax
On October 2, 2023, the Village of Elburn Board of Trustees passed Ordinance 2023-27 imposing a “Places for Eating Tax” on applicable businesses within the corporate boundaries of the Village of Elburn effective December 1, 2023.
Under the terms of the ordinance, the tax applies at a rate of one percent (1%) of all gross receipts for food that is prepared or intended for consumption or delivery in the Village of Elburn, whether such food is prepared inside or outside of the Village. It applies to direct sales that are initiated in the Village and completed by businesses located within the Village, as well as to sales of foods that are prepared outside the Village and delivered to the Village for consumption. It applies to foods sold for consumption on or off premises, whether served as takeaway meals, in a traditional ‘sit-down’ restaurant format, or as catered foods. Foods include both food and beverages, and beverages include both alcoholic and non-alcoholic beverages.
The tax does not apply to sales from automated vending machines and does not apply to sales of food to units of local government or school districts. The tax applies only to the food and beverages themselves and does not apply to gratuities.
The tax is to be paid directly to the Village, using the remittance form linked below and is payable at the same time as your Illinois Department of Revenue payments for sales tax. If you currently pay sales tax monthly or quarterly, that same payment schedule will apply to your payments of the Places for Eating Tax to the Village. The payments are due to the Village on the same date as your sales tax payment is due to the State (i.e. the 20th day of each month). Payments that are not made on time are subject to potential late charges or penalties.
Places for Eating Tax documents:
Doug Elder, Finance Director
301 E. North St., Elburn, IL 60119
Ph: (630) 365-5060