Places for Eating Tax

Places For Eating Tax Overview

On January 16, 2020, the Glencoe Village Board of Trustees enacted a one percent (1%) “Places for Eating Tax” (PFET), effective July 1, 2020. A discussion was held at the virtual Village Board Meeting on April 16 to discuss the economic and financial impacts of the COVID-19 pandemic of the Village, its residents and businesses. At this meeting, the consensus of the Village Board was to delay the implementation of the PFET to January 1, 2021 to lessen the administrative burden on Glencoe businesses during this difficult time. 

Applicability 

A "Places for Eating" establishment is defined as a place where prepared food is sold at retail for immediate consumption with seating provided on the premises (including any outdoor seating on the premises), whether the food is consumed on the premises or not. All establishments that qualify for the PFET must complete and return the PFET Registration Form by January 1, 2021 or upon opening, if established after the effective date.

In general, the PFET is imposed on food and beverages prepared for immediate consumption on and/or off the premises of prepared food facilities and include catering, drive-thru and carryout sales. Prepared food includes any and all solids, semi-solids, liquid, powder, or non-alcoholic beverages that have been prepared for immediate consumption. Prepared food also includes alcoholic liquor that has been prepared for immediate consumption at restaurants, but not packaged liquor sales. A full definition of food and beverage that is subject to the PFET may be found in the PFET ordinance.

Please note: This tax only applies to establishments that provide a seating area for food consumption.

 PFET Submissions

The PFET must be assessed on food and beverages prepared for immediate consumption (including local catering) beginning on January 1, 2021. The Places for Eating tax must be remitted to the Village of Glencoe and are due on the 20th of the month following the month of sales subject to the PFET (which could be remitted monthly, quarterly or annually as indicated on your registration form) using the Places for Eating Tax Return. As stated in the Ordinance, an interest penalty of 1% is charged monthly on late payments.

Payments can be made in person at Village Hall, by mail or dropped in the white mailbox outside of Village Hall after hours.

If you have any questions concerning the PFET, please contact Julie Geyer, Accounts Receivable Coordinator, at (847) 461-1109, or email us at finance@villageofglencoe.org.
 
Related Documents

• Places for Eating Tax Ordinance Amended May 6, 2020
• Places for Eating Tax Ordinance
• Places for Eating Tax Registration Form: Please complete this form and remit to the Finance Director’s attention no later than January 1, 2021. There is no fee for registering as a Places for Eating Taxpayer.
• Places for Eating Tax Return: This form will be utilized to submit monthly taxes to the Village.
• Remittance Instructions: This document provides specific instructions for business owners to submit taxes to the Village.
• Places for Eating Tax FAQs:  The “Frequently Asked Questions” document was prepared to supplement the ordinance and clarify many common questions received by surrounding communities following the implementation of the tax.