What are the Business Taxes?
The Business Taxes are imposed on businesses within the City of Highland Park. The tax must be paid to the City and the appropriate tax return must be completed and submitted with payment.

Who Pays It?
Payment of this tax is the responsibility of the business.

How Much Is It?
The Food & Beverage Tax is one percent (1%) and is assessed upon food and beverages prepared and sold for immediate consumption provided facilities are available to consume the food on the premises, regardless of whether the consumption occurs on the premises or not.

The Package Liquor Tax is one percent (1%) and is assessed on alcoholic beverages sold in original containers.

The Motor Fuel Tax is one cent per gallon or a fraction thereof, sold at retail.

What is Required?
A copy of the Illinois Department Revenue ST-1 form (or ST-2 for multiple locations) (Motor Fuel tax returns to also include a copy of the PST-2) must accompany the completed City of Highland Park tax return. Each of these taxes is effective July 1, 2005. Reporting and remittance of taxes collected is due to the City of Highland Park on the last day of each calendar month for the immediately preceding calendar month. Therefore, the first return will be filed by August 31, 2005, for July 2005 sales.

What Methods of Payment may be used?
Currently, the City of Highland Park is equipped to receive funds paid by cash or check, or if paying in person by credit card.

Where Can I Obtain the City of Highland Park Tax Return?
In addition to the Finance Counter at City Hall, the City of Highland Park Tax Return forms can be obtained by downloading the form from this website, or by mail.

Are There Any Exemptions to this Tax?
No. Presently there are no exemptions to this tax.

What if I Need Further Information?
For further information on the City's Food & Beverage Tax, Package Liquor Tax, or Motor Fuel Tax please call the City of Highland Park's Finance Department at 847-432-0800.