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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 255 W. Dundee Wheeling, 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.
For downloading a Registration Form in PDF please click
here.
To Download the Restaurant and Other Places for Eating Tax
Return in PDF
click
here.
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The Village of Wheeling,
Illinois
255 West Dundee Road
Wheeling, IL 60090
(847) 459-2600
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All information © 2007 Village of Wheeling, Illinois
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