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Sidewalk Cafe Permit

For all tax forms two links are provided (the form and instructions), make sure you download both.

When printing forms, check the "Shrink to Fit" box in your printer dialog box.

For information regarding the inspection of grocery stores and certification of weights and measures, see the Department of Consumer Services.

    Dept. of Revenue - License and Tax Information

Applicable Licenses
Food Service/Sales

Retail Food
  • Required to sell or serve food directly to the public. Covers all types of retail food sales, including groceries, bakeries, caterers, take-out and deliveries and restaurants. A license is NOT required to sell only pre-packaged, nonperishable food such as gum, candy, soda, etc.

  • Fee:
    0 - 4,500 square feet = $330
    4,500 - 10,000 square feet = $440
    over 10,000 square feet = $550
  • Municipal Code Reference: 4-8 and 7-40
  • Inspections: Zoning, Health (Food Protection)

Wholesale Food

  • Required for businesses that sell food and food ingredients to other businesses.

    Businesses engaged in both retail and wholesale food sales are only required to obtain a Retail Food license.

  • Fee: $330
  • Municipal Code Reference: 4-8 and 7-40
  • Inspections: Zoning, Health (Food Protection)

Food, Special Event

  • Required for each merchant at an event not to exceed a two week period, who serves or sells food directly to the public. Prepackaged food is exempt.

  • Fee: $125
  • Municipal Code Reference: 4-8
  • Inspections: Health (Food Protection)

Mobile Food

  • Required to sell food items directly from a vehicle, such as a catering or ice cream truck. All food must be pre-prepared and pre-packaged. Mobile food vehicles are prohibited in some wards of the City. Check with the Chicago Department of Revenue for the rules in your area.

  • Fee: $137.50
  • Municipal Code Reference: 4-8 and 7-40
  • Inspections: Health (Food & Protection)

Potential Taxes

Employers' Expense Tax:

Businesses that employ 50 or more full-time workers or employees that perform 50% or more of their work service per calendar quarter in the City of Chicago. Employees must earn more than $900 in a calendar quarter to be considered taxable.

Tax Rate: $4.00 per employee per month
Pre-2000 Tax Form: 7540
Instructions
Use this form and instructions for tax periods prior to 1/1/00.
Post-2000 Tax Form: 7540 (298kb)
Instructions (274kb)
Site Schedule (75kb)
Use these forms for reference purposes ONLY.
Municipal Code Reference: 3-20

Fountain Soft Drink:

Businesses that sell soft drink syrup to retailers located in Chicago or retailers selling fountain soft drinks in the City of Chicago where the tax was not remitted to the distributor.

Tax Rate: 9% of syrup price
Pre-2000 Tax Form: 7590
Instructions
Use this form and instructions for tax periods prior to 1/1/00.
Post-2000 Tax Form: 7590 (113kb)
Instructions (91kb)
Site Schedule (29kb)
Use these forms for reference purposes ONLY.
Municipal Code Reference: 3-45

Personal Property Lease Transaction Tax

Businesses or individuals that either are a lessor or lessee of personal property used in Chicago.

Tax Rate: 6% of receipts or charges
Pre-2000 Tax Form: 7550
Instructions
Use this form and instructions for tax periods prior to 1/1/00.
Post-2000 Tax Form: 7550 (127kb)
Instructions (114kb)
Site Schedule (80kb)
Use these forms for reference purposes ONLY.
Municipal Code Reference: 3-32

Use Tax for Non-Titled Personal Property:

Imposes a tax on the purchase of non-titled tangible personal property for use in Chicago from a retailer located outside Chicago.

Tax Rate: 1% of taxable purchases (first $2,500.00 of purchases each year are exempt)
Pre-2000 Tax Form: 8402
Instructions
Use this form and instructions for tax periods prior to 1/1/00.
Post-2000 Tax Form: 8402 (74kb)
Instructions (85kb)
Site Schedule (50kb)
Use these forms for reference purposes ONLY.
Municipal Code Reference: 3-27

Use Tax Titled Personal Property

Businesses or individuals who purchase titled tangible personal property for use in Chicago from a retailer located outside Cook County and adjacent counties.

Tax Rate: 1.0% of the selling price of the property
Tax Form: 7552
Instructions
Use this form and instructions for tax periods prior to 1/1/00.
Municipal Code Reference: 3-28-030
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Disclaimer: The information on this page is intended to provide taxpayers with a listing of taxes typically remitted by licensees engaging in a specific type of business. However, because every business is different, there may be additional taxes that you may be required to collect and/or remit. Please refer to the complete listing of taxes to determine which taxes apply to your business activity. Nothing contained within these pages shall to any extent substitute for the independent investigations and the sound technical and business judgment of the taxpayer.