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Restaurant and Other Places for Eating Tax

Effective October 1, 2005, by the passage of Ordinance 3998, there is a 1% tax levied on gross receipts received for the sale of prepared food and beverages sold at retail at "Restaurants and Other Places for Eating."  "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 seating on the premises), whether the food is consumed on the premises or not.  

Summary of Restaurant and Other Places for Eating Tax Ordinance

Effective Date:  October 1, 2005

Items Included:  Sale of "prepared food", which is defined as food or liquid, including alcoholic beverages, that are prepared for immediate consumption at "Restaurants and Other Places for Eating." "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 seating on the premises), whether the food is consumed on the premises or not. Refer to the attached Ordinance for exact definitions.

Exempt Entities:  Entities that are exempt from the sales tax provisions of state statute are exempt from the Restaurant and Other Places for Eating Tax.

Tax:  The tax is levied on the gross receipts received for prepared food and beverages sold at retail. The amount of the tax is one-percent (1%) and is placed on the owners of Restaurant and Other Places for Eating, who can pass the tax along to consumers.

Commission:  The entity may keep a commission of one-percent (1%) of the amount of the tax, to reimburse for expenses incurred in the administration of the tax.

Payments Due:  On or before the first day of the second month after the taxes have been collected. For example, taxes collected in October are due by December 1st; taxes collected in November are due by January 1st.

Send Payments To:  Village of Wheeling Restaurant and Other Places for Eating Tax 2 Community Boulevard, IL 60090

Questions on Tax:  Please submit your questions in writing to the address above or by fax to (847) 459-9692. Be sure to include a phone number and address where we can respond to your question.

This is intended as a summary only. For complete details, please refer to the Wheeling Municipal Code, Ordinance 3998.

This document is available to view in PDF format. For downloading a Registration Form click here.
This document is available to view in PDF format. To Download the Restaurant and Other Places for Eating Tax Return click here

 

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