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Metropolitan Pier and Exposition Authority (MPEA) Food and Beverage Tax

 
 

Statutory Reference

Electronic Services

Definition

A retailers’ occupation tax on the gross receipts from food prepared for immediate consumption, alcoholic beverages, and soft drinks is imposed on sales within Chicago’s Metropolitan Pier and Exposition Authority (MPEA) boundaries.

Tax Rate

The tax rate is 1%.

Forms/Filing & Payment Requirements

The ST-4 is due monthly, quarterly, or annually, based on the taxpayer’s average monthly liability. The department determines how often the return must be filed.
  • A monthly return is due the 20th day of the month following the month for which the return is filed.
  • A quarterly return is due the 20th day of the month following the quarter for which the return is filed.
  • An annual return is due January 20th of the year following the year for which the return is filed.

  • Form ST-4-X, MPEA Food and Beverage Tax Return   |  Instructions
  • Create your own forms

Questions?

  • Call us at: 1 800 732-8866 or 1 217 782-3336
  • Call TDD: 1 800 544-5304
  • Mail your ST-4 forms to:
    ILLINOIS DEPARTMENT OF REVENUE
    RETAILER'S OCCUPATION TAX
    SPRINGFIELD IL 62776-0001
  • Mail your ST-4-X forms to:
    ILLINOIS DEPARTMENT OF REVENUE
    PO BOX 19034
    SPRINGFIELD IL 62794-9034
 
 
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