A. The tax is effective June 1, 2010.
A. The tax rate is 2% and it applies to all alcohol purchases within the City of St Charles including the purchase of
alcohol served or prepared at a liquor establishment for immediate consumption on premises or to the
purchase of alcohol in original packages at retail at any liquor establishment for consumption off premises.
A. A liquor establishment is defined as any premises required to obtain a retail liquor license pursuant to Chapter 5.08 of the City’s Code.
A. It is the duty of the owner, manager, or operator of every liquor establishment to collect the tax from the
consumer and remit the tax to the City. The amount of tax due shall be stated separately on the receipt or
other statement given to the consumer at time of payment.
A. The owner of each liquor establishment shall file tax returns with the City of St. Charles showing the amount of alcohol sales and alcohol tax receipts collected during each monthly period. At the time of filing, the owner
shall pay to the City all taxes due for the period, less a commission of 1% of the amount of the tax due which is intended to reimburse the owner for expenses incurred in the administration of the tax. However, the commission may only be deducted if taxes are remitted on time The return and all taxes are to be remitted to the City on or before the last day of the calendar month next succeeding the end of the monthly filing period.
A. A copy of the tax return form was included in the original notification mailing that was sent out on April 20. Please make copies of the form as needed. The form is also available on the City’s website, www.stcharlesil.gov, under the Applications and Forms section.
A. The only organizations exempt from the alcohol tax are federal, state, and local government bodies. All other
organizations, including clubs, associations, fraternal organizations, whether for profit, or not-for-profit, are
subject to this tax.
A. On-line filing is not available at this time. The City will evaluate the possibility of offering this feature in the
near future.
A. Yes, a 5% penalty will be imposed on the amount of tax due if the tax is not paid by the due date. In addition,
interest shall be applied at the rate of 1.25% per month to any late payment, underpayment or non-
payment of tax. If no tax return is filed and paid within 60 days of the due date, the Finance Director may
issue a notice of tax liability which provides for a penalty of 25% of the full amount of the tax. In
addition, if it is found that any person has willfully evaded payment or collection and remittance of the
alcohol tax, the establishment’s liquor license may be suspended or revoked after a proper due process
hearing in front of the City’s Liquor Commissioner.
A. Books and records must be maintained for at least 48 months. Records maintained, at a minimum, must
include daily records that report the amount of taxable receipts within the 24-hour period as well as the
actual liquor establishment’s tax receipts collected for the day.
A. Please contact the Finance Department at 630-377-4429 for more information.