Package Liquor Tax

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Information about the City of Bloomington's Package Liquor Tax is available here, including 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.

Package Liquor Tax Chapter 39, Article XVII
Package Liquor Tax Registration Form
Package Liquor Tax Monthly Remittance Form

Package Liquor Tax FAQs

  • What is the Package Liquor Tax?

    The Package Liquor Tax is a 4.0% tax on the retail sale of package liquor.

  • What does the Package Liquor Tax apply to?

    The Package Liquor Tax is applied to the purchase price of alcoholic liquor at any liquor establishment in the City, exclusive of any other tax charged for such alcoholic liquor.

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

  • Are there any exemptions to the Package Liquor Tax?

    This tax does not include alcoholic liquor beverages sold for immediate consumption on the premises.

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

  • Who is liable for the Package Liquor 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 Package Liquor 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 Package Liquor 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 Package Liquor Tax on the same form as other local taxes?

    No. Package Liquor Taxes must be submitted separately from any other tax you may be liable for.

    You must use the Package Liquor Tax Remittance Form.

  • Can I submit Package Liquor 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 and printed out.

  • Can I pay Package Liquor 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 Package Liquor Tax?

    The Package Liquor 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, Package Liquor Taxes collected in the month of August must be remitted on or before the 25th of September.

  • What happens if Package Liquor 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.

  • How should I file the Package Liquor Tax?

    1. Complete the monthly Package Liquor 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: Package Liquor 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 Package Liquor Tax?

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

     

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