Village of Oswego
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Sales Tax and Other Local Taxes

2017 Food and Beverage and Motor Fuel Taxes FAQ

Sales Tax Rate

The general merchandise sales tax rate for the Village of Oswego is 8.50%.

Here is how the 8.50% rate breaks down:

Sales TaxGeneral MerchandiseVehiclesQualifying Food & Drug
State Tax5.00%5.00%1.00%
Village of Oswego1.00%1.00%0.00%
Kendall County0.25%0.25%0.00%
Kendall County Public Safety1.00% 0.00%
Village of Oswego Home Rule1.25% 0.00%
Total Sales Tax:8.50%6.25%1.00%

Hotel/Motel Tax - 3.0%

The Hotel/Motel Tax is tax that is levied upon all persons engaged in the business of renting, leasing or letting rooms in a hotel in Oswego.   

Telecommunications Tax - 6.0%

The State of Illinois has collected the 6% Telecommunications Tax, of gross charges, on behalf of municipalities in the State of Illinois since January 2, 2003. Please see the IL Department of Revenue website for compliance details.

Gas Utility Tax – 3.0%

A tax imposed upon the privilege of using or consuming natural gas acquired in a purchase at retail and used or consumed within the corporate limits of the Village at a percentage rate of the gross receipts therefrom.

Gas Use Tax – 4.5 cents per therm

A tax is imposed on the privilege of using or consuming gas in the village that is purchased in a sale at retail at the rate of cents per therm.

Electric Tax – 3.0%

A tax imposed upon the privilege of using or consuming electricity acquired in a purchase at retail and used or consumed within the corporate limits of the Village of Oswego at the following rates, calculated on a monthly basis for each purchaser:

1. For the first two thousand (2,000) kilowatt hours used or consumed in a month; 0.366 cents per kilowatt hour;

2. For the next forty eight thousand (48,000) kilowatt hours used or consumed in a month; 0.24 cents per kilowatt hour;

3. For the next fifty thousand (50,000) kilowatt hours used or consumed in a month; 0.216 cents per kilowatt hour;

4. For the next four hundred thousand (400,000) kilowatt hours used or consumed in a month; 0.21 cents per kilowatt hour;

5. For the next five hundred thousand (500,000) kilowatt hours used or consumed in a month; 0.204 cents per kilowatt hour;

6. For the next two million (2,000,000) kilowatt hours used or consumed in a month; 0.192 cents per kilowatt hour;

7. For the next two million (2,000,000) kilowatt hours used or consumed in a month; 0.189 cents per kilowatt hour;

8. For the next five million (5,000,000) kilowatt hours used or consumed in a month; 0.186 cents per kilowatt hour;

9. For the next ten million (10,000,000) kilowatt hours used or consumed in a month; 0.183 cents per kilowatt hour; and

10. For all electricity used or consumed in excess of twenty million (20,000,000) kilowatt hours in a month; 0.18 cents per kilowatt hour. (Ord. 03-34, 3-24-2003)

Property Taxes

Locally Administered Taxes

On  September 5, 2017, the Oswego Village Board passed Ordinance Number 17 – 49, adding Title 3 Chapter 35 to the Village Code. The Locally Imposed and Administered Tax Rights and Responsibility Ordinance applies to the village’s procedures in connection with all of the village’s locally imposed and administered taxes and can be found here.

Local Motor Fuel Tax - $0.04/Gallon

The local motor fuel tax is a tax levied upon any retail purchase of motor fuel within the Village of Oswego. Each effected retailer within the Village must file registration and return forms. These forms can be found at the links below:

Local Motor Fuel Tax Registration

Local Motor Fuel Tax Return

Local Motor Fuel Tax Packet

Food and Beverage Tax – 1%

The food and beverage tax is a tax levied upon the privilege of the retail purchase of alcoholic liquor, food or beverage at any retail food facility or retail liquor facility within the Village. Each effected retailer within the Village must file registration and return forms. These forms can be found at the links below:

Food and Beverage Tax Registration

Food and Beverage Tax Return

Food and Beverage Packet

For more information on the Local Motor Fuel Tax and the Food and Beverage Tax, see the Frequently Asked Questions page

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