Village Tax Reference Table
The table below outlines the various taxes collected by the Village, their rate, what is subject to the tax, and how the revenue is spent.
|Tax||Rate||Applied to:||Revenues used for:|
|Municipal Sales Tax||1.00%||Retail sales including groceries and drugs||General government services|
|Non-home rule Sales Tax||1.00%||Retail excluding groceries and drugs||Infrastructure improvements|
|Business District Sales Tax: I 90/IL 173||1.00%||Retail sales & hotel sales on the west side of I-90 only||Development of vacant land on the west side of Interstate 90|
|Business District Sales Tax: Town Center||1.00%||Retail sales within the Town Center area only||Redevelopment of the Town Center|
|Telecom Tax||6.00%||Telephone bills||Infrastructure improvements|
|Electric Utility Tax||See Chapter 19 of Code Book||Per therm of electricity used||Infrastructure improvements|
|Natural Gas Utility Tax||See Chapter 19 of Code Book||Per cubic feet of natural gas used||Infrastructure improvements|
|Hotel/Motel Tax||5.00%||Gross rental receipts||Promote tourism, conventions, and special events within the Village|
Understanding Your Property Tax Bill
The Northern Illinois Council of Governments (NorthCOG) has created a video to help explain the collection and distribution of property taxes in Illinois. Note: The Village of Machesney Park does not levy a property tax.