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 Finder to determine tax rates that vary based on location.
Forms/Filing & Payment Requirements
Form ST-4, MPEA Food and Beverage Tax Return |
Form ST-7, Multiple Site Form |
- 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 |