Liquor Tax (7573)
|Municipal Code Reference:
|CAPS Code Reference:
|Tax Return Form Code:
|The Liquor Tax applies to businesses that sell alcoholic beverages which must collect taxes as outlined and remit them to the City.
|Exemptions, Deductions and Credits:
|Purchases of alcoholic beverages that are not considered taxable include purchases of an alcoholic beverage by a passenger on a interstate carrier and purchases of an alcoholic beverage by any church or religious organization where it will be used for sacramental purposes.
|Rulings and Procedures:
|Liquor Tax Amendment effective 7-1-2020
Businesses registered for Liquor Tax with the Chicago Department of Finance.