Chicago Home Rule Municipal Soft Drink Retailers' Occupation Tax

Statutory Reference

65 ILCS 5/8-11-6b

Definition

The Chicago Home Rule Municipal Soft Drink Occupation Tax is imposed on persons who sell canned or bottled soft drinks at retail in Chicago. “Soft drinks” include (but are not limited to):

soda water,
carbonated water,
colas, and
drinks containing less than 50 percent natural fruit or vegetable juice.

The following list includes examples of drinks that are not included in the definition of soft drinks:

Fountain drinks,
Noncarbonated water,
Coffee,
Tea,
Infant formula,
Milk or milk products,
Drinks containing 50 percent or more natural fruit or vegetable juice,
Nonalcoholic drink mixes, and
Soft drinks when mixed and sold in an alcoholic drink.

Tax Rate

The rate is 3% of gross receipts from soft drinks sold at retail.

Forms/Filing & Paying Requirements

Form ST-14, Chicago Soft Drink Tax Return (this form is not available on-line) is due monthly, quarterly, or annually, based on the taxpayer’s average monthly liability. The department determines how often the return must be filed.

A monthly return is due the 20th day of the month following the month for which the return is filed.
A quarterly return is due the 20th day of the month following the quarter for which the return is filed.
An annual return is due January 20th of the year following the year for which the return is filed.
Form ST-14-X, Amended Chicago Soft Drink Tax Return | Instructions
Create your own forms

Questions?

Call us at: 1 217 785-3707 for a pre-printed return or 1 800 732-8866 for questions
Call TDD: 1 800 544-5304
Mail your ST-14 forms to:
Chicago Soft Drink Tax Administration
P.O. Box 5698
Chicago, Illinois 60680-5698
Mail your ST-14-X forms to:
Chicago Soft Drink Tax Administration
P.O. Box 19034
Springfield, Illinois 62794-9034