In addition to the 10% sales tax, the Village of Hoffman Estates has a 2% sales tax for food and beverages, which is assessed on prepared food and beverages.
The tax applies to all alcoholic beverage sold in packaged form or individual servings. Therefore, the sale of alcoholic beverages at grocery stores, as well as at restaurants and lounges, are subject to the tax.
The Village of Hoffman Estates also imposes a 3% tax on packaged liquor, which is assessed on all alcoholic beverage sold in packaged form.
Sales of food prepared for immediate consumption by businesses that provide for on-premise consumption are also subject to the tax. Thus, the tax applies to food, soft drinks, and alcoholic beverages sold by restaurants. In addition, movie theaters and other entertainment facilities must collect the tax on all food (including candy) and beverages sold at their concessions.
It is not necessary that prepared food and beverages actually be consumed on the business premise for the tax to apply. Businesses need only provide for on-premise consumption. For example, businesses whose operations included a carry-out service, such as a pizzeria, must collect the tax if any dining area is provided. However, if a business operates strictly on a carry-out basis (provides no dining table to which the public has access), the tax does not apply.