Places For Eating Tax


The Places For Eating Tax is levied on the gross receipts received for prepared food sold at retail.  The amount of the tax is 1% and is placed on the owners of places for eating, who can pass the tax along to consumers. 

"Places for eating" is defined as a place where prepared food is sold at retail for immediate consumption with seating provided on the premises, including any outdoor seating on the premises, whether the food is consumed on the premises or not. 

Additional Information

ATTN:  Rate Change to Take Effect January 1, 2017

Effective January 1, 2017, the Village of Lombard’s Places for Eating Tax will change from 1% to 2%.  As part of the Long Range Plan, the Village Board approved an additional 1% increase to the Places for Eating Tax  on August 18, 2016 which will be effective on January 1, 2017.  Please go to www.villageoflombard/lrp for more information on the Long Range Plan.