Permit guides › Chicago › CHI-BF-05

Chicago Restaurant Tax Registration: Chicago restaurant guide

Chicago Department of Finance

What it is

Chicago charges a 0.5% Restaurant Tax on food and drink sold at every place for eating in the city. You register with the Department of Finance and file through Chicago Business Direct.

When a restaurant needs it

Before you open for sales.

How to apply

Submit the New Accounts Information Sheet (corporation/partnership/LLC or sole proprietor version) and the Affidavit for Initial Tax Period by e-mail to RevenueDatabase@cityofchicago.org or by mail to the Department of Finance, 2 N. LaSalle St., Suite 1310, Attn: Database Unit. Once you get your city account number, set up Chicago Business Direct to file and pay.

Documents you’ll need

Fee
No registration fee listed; the tax is 0.5% of retail food and beverage sales
Processing time
Varies
Renewal
Tax payments are due by the 15th of the following month; most annual city tax returns are due August 15 for the July 1–June 30 year, and all returns must be filed electronically
Who files
The owner or the business's accountant registers and files.

Good to know

This is separate from your IDOR sales tax account. Ask Finance whether you also owe the city fountain soft drink tax or another city tax.

Official source

Finance — Restaurant Tax (7525) · Finance — tax application and affidavit forms

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Last reviewed 2026-10-06. Guidance only, not legal advice.