Illinois Department of Revenue
 
 
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Chicago Home-Rule Municipal Soft Drink Tax

 
 

The Chicago Home Rule Municipal Soft Drink Occupation Tax is imposed on persons who sell canned or bottled soft drinks at retail in Chicago. The rate is 3 percent of gross receipts from soft drinks sold at retail. Funds, minus a 2 percent administrative fee, are distributed monthly to Chicago based on sales of soft drinks occurring in the municipality taxing bodies.
 
 
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