Places for Eating Tax

Tax Overview

The Village of Willowbrook imposes a 1% tax on the sale of prepared food, which is defined as food or liquid, including alcoholic beverages, that are prepared for immediate consumption at places for eating. "Places for Eating" is defined as a place where prepared food is sold at retail for immediate consumption with indoor seating provided, whether the food is consumed on the premises or not. Refer to Ordinance 04-0-04 (PDF) for exact definitions. See the following notice regarding third party tax collections by marketplace facilitators beginning January 1, 2021: Delivery Service Change (PDF)

Tax Forms

All retail businesses are required to submit a completed registration form (PDF), and a monthly Places for Eating tax return (PDF). Places for Eating taxes are due monthly. Payment must be made to the Village by the 20th of each month for the preceding month. If paid on time, a 1% commission can be deducted from the total amount due.

If you have any questions regarding the Village of Willowbrook's Places for Eating tax, please contact, the Finance Department at (630) 920-2235.

Resources

• Places for Eating Tax Ordinance Summary (PDF)
• Places for Eating Tax Ordinance 04-0-04 (PDF)
• Places for Eating Tax Registration Form (PDF)
• Sample of a completed Monthly Tax Return Form (PDF)
• Places of Eating Tax Monthly Tax Return Form (PDF)