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Pursuant to Ordinance 3862-2006, The Village of Hoffman Estates imposes a six percent (6%) “amusement and entertainment surcharge” on the admission fee or charge on every amusement and entertainment event in the Village. “Event” includes, but is not limited to,

• Any amusement device;
• Any athletic contest, event, activity, exhibition, performance, presentation or show;
• Any licensed concert;
• Any comedic, theatrical, dramatic, musical, ice show, opera, or spectator performance or production, or similar live or recorded entertainment;
• Any show, antique or flower show, home show, speech, or lecture;
• Any exhibition of art or handicrafts or products;
• Any animal exhibition or show, animal act, circus, or rodeo.

A monthly amusement and entertainment surcharge return, prepared on a calendar month basis, shall be filed by each Property Owner, manager, licensee, or operator of each amusement and entertainment in the Village.  The form is to show the gross receipts from the amusement and entertainment, the number of admission tickets sold and issued, and the amount of amusement and entertainment surcharge collected. Said surcharge returns and payment of the amusement and entertainment surcharge collected during the reporting period, are to be received by the Village no later than the last day of the calendar month succeeding the end of the monthly filing period.

For more information regarding the surcharge, listing of included and excluded amusement and entertainment events, and more details on this, please reference Ordinance 3862-2006 and Ordinance 4500-2015.  For any questions, feel free to contact Ryan Downes at (847) 843-4801.

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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 5% 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.

• Food and Beverage Application for New Business Owners (PDF)
• Municipal Code for Food and Beverage Tax (PDF)

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The Hoffman Estates hotel tax is imposed upon the use and privilege of renting, leasing, or letting of rooms in a hotel at a rate of 6% of the gross rental receipts.

For more information, please see Section 13-4-1 of the Hoffman Estates Municipal Code.

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The Village of Hoffman Estates imposes a 2.5 cents per gallon tax on the sale of gasoline.  A copy of the tax remittance form can be found below.  A copy of the Illinois Department of Revenue Form ST-1 (state sales tax return) or County Motor Fuel Tax form (CMFT-1/CMFT-2) for the corresponding period must accompany your remittance.

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The Village of Hoffman Estates imposes a 3% tax on packaged liquor, which is assessed on all alcoholic beverage sold in packaged form. This is in addition to the 2% sales tax for food and beverages.

The Real Estate Transfer Tax was enacted in 1987 and requires that whenever real estate is transferred or sold within the Village, the seller pay a tax. The tax must be paid and a transfer stamp obtained before closing and recording of documents. 

Real Estate Transfer Stamp Procedure

The Village requires 48 hours advance notification for the processing of real estate transfer stamps.
Real Estate Transfer Stamp applications or questions can be submitted via email to transferstamps@vohe.org.

Application Requirements for a Village of Hoffman Estates Transfer Stamp

The following documents are required:

• Village of Hoffman Estates Real Estate Transfer Tax Declaration (PDF)
• Exempt (PDF) stamps have an administrative fee and require a final water bill reading if there is an ownership change.
• Illinois Real Estate Transfer Declaration (PTAX-203/EZ Dec);
• Warranty Deed or any other deed/document that is being recorded;
• FOR EXEMPT STAMPS, a copy of the fully executed Deed is required.  All exempt deeds must include the exempt language phrase with the required signature. 

Additional Requirements:

At least five (5) days prior to purchasing a real estate transfer stamp, including exempt stamps, you must contact the Water Department at 847-843-4824 to request a final water bill.  You should also contact 847-882-9100 or transferstamps@vohe.org to make sure there are no outstanding liens or fines associated with the property and that the garbage bill is current.

The cost for the stamp is $3 per $1,000 of the selling price.  For example, a home selling for $200,000 will result in a transfer tax of $600.
Exempt stamps have an administrative fee of $10.00 

Transfer stamps may be purchased at the Village Hall front counter during regular business hours: Monday to Friday from 8:30 a.m. to 4:45 p.m. Stamps can also be purchased through the mail provided all documentation is in order and all outstanding bills have been paid. Mail the documents, applicable tax payment and a self-addressed stamped return envelope to:

Village of Hoffman Estates
Attn: Real Estate Transfer Stamp Department
1900 Hassell Road
Hoffman Estates, IL 60169

Please call 847-882-9100 or email transferstamps@vohe.org with any questions.

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The Village of Hoffman Estates imposes a $7 per vehicle tax on vehicles purchased at wholesale.