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Business Taxes

State of Illinois Taxes  
The State of Illinois imposes taxes on businesses within the State of Illinois. These taxes must be paid directly to the State of Illinois. For more information concerning general merchandise sales tax please visit the Illinois Department of Revenue (IDOR) web site at: https://www.revenue.state.il.us/app/trii/.

General Merchandise:    8.00%
      State (Sate/Lake County/Municipal):          6.25%
      Highland Park Home Rule:                         1.00%
      Regional Transportation Authority:              0.75%
Qualifying Food & Drugs:    1.75%
      State:                                                            1.00%
      Regional Transportation Authority:               0.75%
Prepared Food & Beverage:   9.00%
      General Merchandise:                                    8.00%
      HP Prepared Food & Beverage Tax:              1.00
 
Package Liquor:   9.00%
      General Merchandise:                                    8.00%
      Highland Park Home Rule:                            1.00%

Motor Fuel Tax:   $.02/gallon
      Highland Park Motor Fuel                             $0.02/gallon          



City of Highland Park Taxes   

Due to the ongoing COVID-19 pandemic, on March 18, 2020, the City of Highland Park announced suspension of certain administrative services. Until further notice, late fees, penalties, and interest are suspended for business taxes (Food & Beverage, Packaged Liquor, and Motor Fuel.)

In addition to the State of Illinois General Merchandise Tax, the City of Highland Park imposes business taxes on businesses within the City of Highland Park. The City tax must be paid directly to the City and the appropriate tax return must be completed and submitted with payment. Payment of these taxes is the responsibility of the business. For more information on the City's food and beverage tax, package liquor tax, or motor fuel tax, please contact the City of Highland Park's Finance Department at 847.432.0800.  

  • A food and beverage tax rate of an additional 1% is assessed upon food and beverages prepared and sold for immediate consumption provided that facilities are available to consume the food on the premises, regardless of whether the consumption occurs on the premises or not.  
  • A package liquor tax rate of an additional 1% is assessed on alcoholic beverages sold in original containers.  
  • A motor fuel tax rate is an additional two cents per gallon or a fraction thereof, sold at retail.  

Reporting and remittance of taxes collected are due to the City of Highland Park on the last day of each calendar month for the immediately preceding calendar month. For example, the tax and remittance for the liability month of March are due to the City by April 30. When mailing payment, please include 'Attn: Business Tax' on the outside of the envelope. For more information on establishing your business please click here.