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Chicago Home Rule Municipal Soft Drink Retailers' Occupation Tax

City of Chicago

Statutory Reference

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The Chicago Home Rule Municipal Soft Drink Occupation Tax is imposed on persons who sell canned or bottled soft drinks at retail in Chicago. “Soft drinks” include (but are not limited to):

The following list includes examples of drinks that are not included in the definition of soft drinks:

Tax Rate

Use the Tax Rate Database to look up this Chicago specific tax rate.

Forms/Filing & Paying Requirements

Form ST-14, Chicago Soft Drink Tax Return is due monthly, quarterly, or annually, based on the taxpayer’s average monthly liability. The department determines how often the return must be filed.