Eating Tax Ordinance

Places for Eating Tax

Tax Overview

The Village of Matteson imposes a 1% tax on the sale of prepared food, which is defined as food or liquid, including alcoholic beverages that are prepared for immediate consumption at places for eating. Places for eating is defined as a place where prepared food is sold at retail for immediate consumption with indoor seating provided, whether the food is consumed on the premises or not. Refer to Ordinance 4254 for exact definitions.

Tax Forms

All retail businesses are required to submit a completed Registration Form. The Places for Eating Tax Return and Payment are due to the Village of Matteson by the 20th day of the month following the same sales tax filing period required by the State of Illinois (i.e.: monthly, quarterly, or annually).