Places for Eating Tax

Information


At the Village Board of Trustees meeting on August 9, 2016, the Village Board adopted Ordinance Number 16-O-81, which imposes a 1% tax on food and beverages prepared for immediate consumption (including local catering) effective October 1, 2016. All Places for Eating must complete and return the Places for Eating Registration Form by October 1, 2016 or upon opening, if established after the effective date.

Places for Eating must begin to assess this tax on food and beverages prepared for immediate consumption (including local catering) on October 1, 2016. The Places for Eating tax must be remitted to the Village of Libertyville on the 20th of the month following your regular date of sales tax submission to the State (which could be monthly, quarterly or annually as indicated on your registration form) using the Places for Eating Tax Return. As stated in the Ordinance, an interest penalty of 1% is charged monthly on late payments. A completed Places for Eating Tax Return is provided as an example.

Payments can be made in person at Village Hall, by mail, or online. Online payments can be made using a credit card or checking account with no additional cost or fees. Instructions for making online payments are available.
The answers to some frequently asked questions can be found here.
If you have any questions, please contact Patrice Sutton, Finance Director, at 847-918-2021 or psutton@libertyville.com.

Related Documents & Links


Ordinance 16-O-81

Places for Eating Registration Form

Places for Eating Tax Return

Places for Eating Tax Return - EXAMPLE

Places for Eating Tax Frequently Asked Questions (FAQs)

Pay Online Link

Instructions on How to Pay Online