Chicago Home Rule Municipal Soft Drink Retailers' Occupation Tax
Statutory Reference
Electronic Services
Definition
The Chicago Home Rule Municipal Soft Drink Occupation Tax is imposed on persons who sell canned or bottled soft drinks at retail in Chicago. “Soft drinks” include (but are not limited to):
- soda,
- sport or energy drink,
- sweetened tea,
- waters containing natural or artificial sweeteners,
- beverages containing 50 percent or less fruit or vegetable juice, and
- all other preparations commonly known as soft drinks.
The following list includes examples of drinks that are not included in the definition of soft drinks:
- fountain drinks,
- unsweetened teas,
- coffee,
- beverages containing milk or milk products,
- infant formula,
- soy, rice or similar milk substitutes,
- drinks containing greater than 50 percent of natural fruit or vegetable juice,
- carbonated or uncarbonated water that contains no sweeteners,
- nonalcoholic drink mixes, and
- soft drinks when mixed and sold in an alcoholic drink.
Tax Rate
The rate is 3% of gross receipts from soft drinks sold at retail.
Forms/Filing & Paying Requirements
Form ST-14, Chicago Soft Drink Tax Return (this form is not available on-line) 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-14, Chicago Soft Drink Tax Return | Instructions
- Form ST-14-X, Amended Chicago Soft Drink Tax Return | Instructions
- Create your own forms
Questions?
