To: All O’Fallon Retail Food Establishments
RE: Food & Beverage Tax
A tax on the sale of Food and Beverages prepared for immediate consumption was established on June 19, 2006 at a regular city council meeting. The 1% tax on all retail sales of food and beverages that have been prepared for immediate consumption within the City of O’Fallon is discussed in the Code of Ordinances chapter 35, beginning with section 35.085.
Every person engaged in the retail business of selling food and beverages for immediate consumption is required to file with the Finance Department in the City of O’Fallon, a City of O’Fallon Sales Tax Return. This return is due on or before the last day of each month following the period to which they apply and the report must be accompanied by payment for the tax due AND must also include a copy of the Illinois Sales Tax Return that was filed for that month with the state. If the tax is not paid when due, a 10% penalty will be applied, plus interest at the rate of 1 ¼% per month from the date of delinquency (see Code of Ordinance chapter 35, section 35.999 (D)). In addition, any person found guilty of violating any provision of this Ordinance will be fined an amount not to exceed $500.00 for each offense.
Information provided to the city will be handled as confidential as prescribed by current Illinois Department of Revenue guidelines.
Attached is a tax return which can be copied each month for your use. Also, the form is posted on our web site (Ofallon.org) for you to download. If you have any questions, please call me at (618) 624-4500, extension 8723.
Director of Finance