PLACES FOR EATING TAX

The Places for Eating Tax is levied on the gross receipts received for prepared food sold at retail.  The amount of the tax is 1% and is placed on the owners of places for eating, who can pass the tax along to consumers.

Prepared food means and includes any solid, liquid (both alcoholic and non-alcoholic liquid), powder or item used or intended to be used for the human internal consumption and which has been prepared for immediate consumption.

‘“Places for eating” is defined as a place where prepared food is sold at retail for immediate consumption with seating provided on the premises, including any outdoor or commonly-shared seating on the premises, regardless of whether the food is consumed on or off the premises.

A business that is registered as a Place for Eating with the Village of North Riverside must file a tax return and remit payment of the tax by the 20th day of the month following the end of the reporting period.  The Village’s reporting period shall be the same reporting period used by the State of Illinois for the collection of sales tax.  A commission equal to one-percent (1%) of the tax amount may be retained by each business to reimburse itself for expenses incurred in the administration of this tax.

ADDITIONAL INFORMATION AND FORMS

• Places for Eating Tax Ordinance
• Ordinance Summary
• Business Registration Form
• Seating Use Affidavit
• Tax Return Form