Liquor Tax (7573)

  

Municipal Code Reference: 3-44
CAPS Code Reference: 1002920057573
Tax Return Form Code: Form 7573
Procedure: The Liquor Tax applies to businesses that sell alcoholic beverages which must collect taxes as outlined and remit them to the City.
Tax Rates:
  • $0.29 per gallon of beer
  • $0.36 per gallon of liquor containing 14% or less alcohol by volume
  • $0.89 per gallon for liquor containing more than 14% and less than 20% of alcohol by volume
  • $2.68 per gallon containing 20% or more alcohol by volume
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.