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Glendale council adopts 1% municipal grocery retailers occupation tax effective Jan. 1, 2026

August 26, 2025 | Galena, Jo Daviess County, Illinois


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Glendale council adopts 1% municipal grocery retailers occupation tax effective Jan. 1, 2026
The Glendale City Council approved on second reading an ordinance implementing a 1% municipal grocery retailers occupation tax that will take effect Jan. 1, 2026.

Council members said the measure transfers the existing grocery occupation tax from the state to the city and would not change the tax rate paid by consumers. Council discussion included an estimate that the change would put about $90,000 to $100,000 into the city’s general fund annually.

City staff presented the ordinance for a second reading; a councilmember moved approval and the motion was seconded. The roll call recorded the measure as passed; the council declared the motion carried and the ordinance will take effect on the stated date unless further procedural steps are required.

Nut graf: Council members framed the action as a municipalization of an existing levy rather than a new tax on grocers or shoppers, and emphasized the anticipated revenue boost to the city’s general fund without increasing resident tax burden.

In discussion, council members reiterated that the ordinance “flips” collection from the state to the municipality and clarified that the change does not alter consumers’ current payments. No speaker in the public-record portion of the transcript objected to the ordinance during the item. The council completed a roll-call vote in favor and recorded the ordinance as adopted on second reading.

Background: The item was listed as ordinance 25C-0318 on the meeting agenda. The council handled the item during the business portion of the Aug. 25 meeting and followed local ordinance-reading procedure for second readings.

Ending: With adoption on second reading, the city will prepare implementation steps for a Jan. 1, 2026 effective date and will publish any administrative guidance for retailers as needed.

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