Prior to January 1, 2026, the State of Illinois imposed a 1% statewide Grocery Tax on behalf of municipalities. The statewide grocery sales tax was eliminated, effective January 1, 2026, as part of the State Fiscal Year 2025 budget legislation, Public Act 103-0781. The authority to implement a 1% grocery sales tax locally by ordinance was approved as part of the same legislation. The Village of Oswego passed an ordinance adopting a 1% local grocery tax effective January 1, 2026.