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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 by clicking here.   

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.  

  • 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 and Method of Payment

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.

Tax Returns - completed and signed City of Highland Park tax return(s).  A copy of the IDOR ST-1 form.  Businesses that are part of multiple locations to include a copy of the IDOR ST-2 Multiple Site Form page that includes the Highland Park location.  Motor fuel tax returns to also include a copy of the IDOR PST-2 form

The following payment types are accepted:

  • Cash  - if paying in person
  • Check - made payable to City of Highland Park, or 
  • Credit card accepted only if paying in person (VISA, MasterCard, Discover)
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. When mailing payment, please include 'Attn: Business Tax' on the outside of the envelope.