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Alcoholic Beverage Tax

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On April 1, 2019, the Village established a 2% tax (effective July 1, 2019) on the purchase at retail of alcoholic beverages at any liquor establishment within the Village.  This tax is established under Chapter 5, Article 14 of the Carol Stream Municipal Code of Ordinances.  Collection of taxes are to begin on July 1, 2019.  

Tax Collection and Filing

Alcoholic beverage taxes are to be collected separate and apart from, and addition to all other retail sales taxes.  Remittance of taxes collected must be made payable to the Village of Carol Stream no later than the last day of the month following the month in which the tax was collected.  A completed tax return must accompany each monthly tax payment. Merchants may deduct 1% of taxes collected as a commission for on-time payments only.  Returns and taxes remitted after the due date are subject to late fees, penalties and interest as applicable.

Tax Forms

Alcoholic Beverage Tax - Monthly Tax Return Form

Expand/Contract Questions and Answers

  • What is the correct tax rate on Alcohol Sales and how do I collect and pay it?

  • On what types of sales does the Alcoholic Beverage Tax apply?

  • Are any sales exempt from the Alcoholic Beverage Tax?