Food and Beverage Tax

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Information about the City of Bloomington's Food and Beverage Tax is available here, including links to the relevant code, registration and remittance forms, and frequently asked questions.

If you need any additional information please contact the Finance Department at (309) 434-2233.

Food and Beverage Tax Chapter 39, Article XVI
Food and Beverage Registration Form
Food and Beverage Sales Tax Remittance Form

Food And Beverage Tax FAQs

  • What is the Food and Beverage Tax?

    The Food and Beverage Tax is a 2.0% tax on the retail sale of prepared food and beverages.

  • What does the Food and Beverage Tax apply to?

    The tax applies to “prepared” food and beverage items by caterers, restaurants, bars, concession stands, snack shops, or any type of related establishment.

    For further guidance, refer to City Municipal Code, Chapter 39, Article XVI.

  • What is the difference between the City’s Food and Beverage Tax and the State Rate printed on my ST-1 and ST-2 Forms?

    The City’s 2.0% Food and Beverage Tax is in addition to and separate from the tax remitted to the State.

    As such, you must collect and remit this additional 2.0% directly to the City.

  • Are there any exemptions to the Food and Beverage Tax

    The Food and Beverage Tax should not be charged on food or beverages resold the same way they were purchased. For, example the tax does not apply to candy bars bought and sold in the wrapper or bottled pop or water.

    For other potential exemptions, please carefully review City Municipal Code, Chapter 39, Article XVI.

  • Who is liable for the Food and Beverage Tax?

    It is the responsibility of any business owner who thinks they may be subject to this tax to implement and remit this tax to the City.

    Although the Food and Beverage Tax can be passed on to patrons, the business owner is liable for collecting and submitting this tax to the City. Each Business will need to determine the best mechanism for charging and collecting this tax.

    To register, use the Food and Beverage Tax Registration Form.

    Note: The City retains the right to audit the books of any business subject to this tax as outlined in the municipal code.

  • Can I submit the Food and Beverage Tax on the same form as other local taxes?

    No. Food and Beverage Taxes must be submitted separately from any other tax you may be liable for.

    You must use the Food and Beverage Tax Remittance Form.

  • Can I submit Food and Beverage Tax Forms online?

    Not at this time. Instead, forms can be downloaded from our website and filled out online where tax can be calculated automatically or printed out.

  • Can I pay Food and Beverage Taxes online?

    Not at this time. Instead, either:

    1. Mail your form along with a check, or
    2. Bring in your form to the Finance Department along with cash or a check.

  • When do I file the Food and Beverage Tax?

    The Food and Beverage Tax must be remitted by the 25th day of the month following the month of collection.

    1. If you remit by mail, it must be postmarked by the 25th
    2. If you bring in your form to City Hall, we must receive it on the 25th 

    For example, Food and Beverage Taxes collected in the month of August must be remitted on or before the 25th of September.

  • What happens if Food and Beverage Tax is remitted after the 25th of the month?

    If taxes are remitted after the 25th of the month:

    1. A 5% late payment penalty fee is applied, AND
    2. A 2% interest charge for each month payment is not received is applied.

  • How should I file the Food and Beverage Tax?

    1. Complete the monthly Food and Beverage Tax Remittance Form
    2. Attach support documents [State Forms ST-1, ST-2]
    3. Sign the form
    4. Write a check
    5. Mail or drop off all documents by the 25th of the month,

    BY MAIL: IN-PERSON:
    City of Bloomington City Hall - Finance Department
    ATTN: Food and Beverage Tax Collections Room 100
    PO BOX 3157 109 E. Olive Street
    Bloomington, IL 61702-3157 Bloomington, IL 61704

  • How do I get started with the Food and Beverage Tax?

    1. Identify whether your business is liable to collect and remit Food and Beverage Taxes.
    2. Register your business with the Finance Department.
    3. Collect and remit taxes to the City's Finance Department.

     

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