Tax Information
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.