Overview & Definitions
All owners and operators of prepared food and beverage establishments (including restaurants, bars, cafés, catering services, mobile food vehicles, hotels, motels, and any business licensed under Chapter 111 that sells food or alcoholic beverages for immediate consumption) must complete a one-time registration through Localgov.
Definitions
● Prepared Food And Beverage & Alcoholic Beverage Facility/Prepared Food Facility: Any person or establishment subject to Chapter 111 licensing requirements which sells alcoholic liquor, and includes any place where food or beverage items are served and/or prepared for on-premises consumption, or where alcoholic liquor is sold at retail. This includes restaurants, eating places, drive-in restaurants, bakeries, buffets, cafeterias, cafés, lunch counters, fast food outlets, catering services, coffee shops, diners, sandwich shops, soda fountains, taverns, bars, cocktail lounges, gaming lounges, soft drink parlors, ice cream parlors, tea rooms, delicatessens, movie theaters, mobile food/beverage/ice cream vehicles, hotels, motels, or clubs.
● Prepared For Immediate Consumption: Food or beverage prepared for or made readily available for immediate consumption within or upon the premises where sold, or available for carry out, drive through, delivery, or similar service.
● Owner/Operator: Any person or entity with ownership in, or conducting business or operation of, a facility subject to this tax, including individuals, firms, partnerships, associations, companies, joint ventures, corporations, LLCs, clubs, organizations, receivers, executors, trustees, conservators, or court-appointed representatives.
● Purchase At Retail: Obtaining for use or consumption in exchange for consideration (money, credits, barter, etc.) and not for resale.
● Retailer: A person who sells or offers for sale for use or consumption and not for resale.
Registration Procedure and Fees
Every owner and operator of any prepared food and/or beverage facility. This is a one-time registration and does not require renewal. There is no charge to register.
Prepared Food and Alcoholic Beverage Tax Return (Monthly/Quarterly/Annual) Requirements
Overview & Definitions
All registered prepared food and beverage establishments that sell food, beverages, or alcoholic liquor for immediate consumption must file the Prepared Food and Alcoholic Beverage Tax Return through Localgov. You may file monthly, quarterly, or annually.
Definitions
● Alcoholic Liquor: Has the meaning defined in the Illinois Liquor Control Act of 1934 and is synonymous with "Alcoholic Beverage."
● Prepared Food And Beverage & Alcoholic Beverage Facility Or Prepared Food Facility: Any licensed establishment that sells alcoholic liquor and/or serves food or beverage items intended for consumption on the premises or for carry out, including restaurants, bars, cafeterias, coffee shops, drive-ins, catering services, taverns, cocktail lounges, mobile food vehicles, hotels, motels, and clubs. This does not include churches, schools, universities, nursing homes, coin-operated vending machines, farm produce stands, grocery stores without prepared food service, confectionary stores without prepared food, government entities, or not-for-profit associations.
● Prepared For Immediate Consumption: Food or beverage prepared for or made readily available for immediate consumption within or upon the premises where it is sold, including carry out, drive through, delivery, or similar services.
● Retailer: A person who sells or offers for sale for use or consumption and not for resale.
● Purchase At Retail: To obtain for use or consumption in exchange for consideration and not for resale.
Tax, Penalty, and Interest Rates
● Tax Rate: of the purchase price of prepared food, beverages, and alcoholic liquor. The tax is imposed on the purchaser and collected by the retailer.
○ Prompt Payment Compensation: A 2% deduction is applied if the tax is paid on time
● Penalty: Delinquent taxes will accrue a filing penalty of 5% per month
● Interest: Delinquent taxes will accrue interest at a rate of 2% per month
Tax Filing Deadline
The tax filing due date is no later than the twentieth (20th) day of the calendar month following the filing period.
Zero Dollar Filing Requirement
Every operational business must submit a monthly tax filing through Localgov, even with no revenue to declare, as part of the required monthly reporting period obligations.
Support & Resources
● Government Support: To review the City of Quincy’s Code of Ordinances, click here.
● Localgov Support: If you require technical support while filing on Localgov, please reach out to Localgov Customer Service at service@localgov.org or call (877) 842-3037.