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Gurnee revises food and beverage tax code to allow staff to estimate delinquent returns
Summary
The Village Board amended Chapter 74, Article 8 of the municipal code to let staff estimate food and beverage taxes when a taxpayer fails to file returns, mirroring an earlier change made for hotel taxes.
GURNEE, Ill. — The Village of Gurnee on Sept. 8 amended its municipal code to allow staff to estimate food and beverage taxes when taxpayers fail to file returns, enabling the village to issue written notices for estimated amounts owed.
Village attorney and staff said the change mirrors an amendment previously adopted for delinquent hotel taxes that allows the village to estimate taxes owed based on past submitted returns and pursue collection when a return is missing.
Pat, a village staff presenter, explained the change during the meeting: "We don't have that language on the food and beverage tax side. So when we run across [a taxpayer] that doesn't submit returns, we're not able to estimate based off of past returns what we think they owe us and go through that process. This simply makes that change," Pat said.
Trustee Garner moved to approve the ordinance amending Chapter 74, Article 8; Trustee Ross seconded. The roll call vote was unanimous in favor and the motion carried.
Why it matters: The amendment gives staff an administrative tool to pursue delinquent food and beverage tax liabilities using prior returns to estimate amounts owed rather than relying solely on taxpayer‑submitted returns.
The ordinance is recorded as Ordinance 2025‑67.
