Food and Beverage Tax
Frequently Asked Questions
The tax rate on qualifying food and beverages sold at businesses in the Cook County portion of Buffalo Grove is 11% (e.g. 10% for sales tax and 1% for food and beverage tax). Lake County businesses portion of the total tax rate on food sold at restaurants is 9% (e.g. 8% for sales tax and 1% for food and beverage tax).
Food and Beverage Tax is due one month in arrears to the village no later than the last day of each month, or the first business day following a weekend or holiday. Filing on or before of the 20th of a month provides the filer a two percent discount of the tax due. All filings received after the 30th/31st due date will result in a late payment penalty equal to five percent of the unpaid tax.
All retail businesses are required to submit a completed “Food and Beverage Tax Registration Form” prior to conduction business. Once the business is operational you will fill a Food and Beverage tax form monthly online, in-person, or through the mail. Payments of tax can only be accepted through the mail or in person at Village Hall. All submissions are considered incomplete until full payment is received. All incomplete submissions are subject to the five percent late filing penalty.