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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/.  

  • The current State of Illinois general merchandise sales tax rate can be obtained from the City’s tax rate page.   

City of Highland Park Taxes   

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. Forms can be obtained by clicking here, or requested via email at finance@cityhpil.com.  

  • 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.  

Required Forms  

  • Registration Form - complete and mail this one-time (no-fee) registration form.
    • This form must be re-submitted if any of the information provided has changed.
  • Completed and signed tax return(s).  
  • A copy of the IDOR ST-1 form. If the business is part of multiple locations submissions must include a copy of the IDOR ST-2 page that includes the Highland Park location.  
  • Motor fuel tax returns must also include a copy of the IDOR PST-2 form.  
  • When mailing payment, please include 'Attn: Business Tax' on the outside of the envelope.    

Payment Deadline   

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.   

Methods of Payment   

Currently, the City of Highland Park is equipped to receive funds paid by the following:    

  • Cash  - if paying in person
  • Check - made payable to City of Highland Park, or 
  • Credit card if paying in person (VISA, MasterCard, Discover)
Food & Beverage Tax Rate
Package Liquor Tax Rate
Motor Fuel Tax Rate