In 1998, pursuant to state statute 70 ILCS 200/25, the Boone County Board and the Belvidere City Council established a 1% tax on food and beverages prepared for immediate consumption.  The purpose of this tax is to support the Community Building Complex of Boone County, and is known as the Community Building Complex Committee Sales Tax Ordinance.

How the tax is collected
Individuals and businesses who obtain a permit from the Boone County Health Department to sell food and beverages for immediate consumption will receive a tax form each month from the Boone County Treasurer’s Office (click to see a sample form).  This form is completed by the food vendor and returned to the Treasurer’s Office with payment by the last day of the month following the month during which sales are made.  In most cases, the sales subject to this tax are also reported on the ST-1 sales tax return that businesses send to the Illinois Department of Revenue.

On-time Discount
Those who submit the form with payment on-time are allowed to deduct 1.75% of the tax due as  compensation for the administrative cost involved in collecting and paying the tax.

Click here for a detailed definition of “food and beverages prepared for immediate consumption.”

County Code
Click here for a copy of the Boone County ordinance establishing this tax.

Click here for a blank tax form (PDF).