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Taxes & Fees
On Monday, April 26, 2010, the Village of Village Park Board of Trustees approved Ordinance #3606, which amended the definition of an amusement to include video rentals. The amusement tax rate in Villa Park is 5%, vendors are required to remit the tax monies to the Village of Villa Park - Finance Department. See below for an amusement tax remittance form. If you have any questions about the tax that are not answered in the attached information, please contact the Finance Department at 630-834-8500.
Emergency Transportation Fees
The following fees are hereby established as charges to recipients of emergency medical transportation and related services provided by the Village of Villa Park Fire Department:
|Advanced Life Support||$500||$780|
|Basic Life Support||$440||$650|
|Advanced Life Support 2||$740||$960|
|Mileage (per mile)||$9||$11|
|Nontreatment / Nontransport||$0||$25|
The village shall be entitled to collect the fees set forth in this schedule, but the billing and collection of the fees imposed by this section may be assigned by the village pursuant to an agreement approved by the president and board of trustees as the president and board of trustees determine is in the best interests of the village.
The fees imposed by this section may be reduced or waived upon recommendation by the finance director and approval by the village manager in cases where it is deemed to be in the best interests of the village or when payment of the fee would be an undue hardship or the person receiving emergency medical transportation services is found to be incapable of paying the fee.
Hotel / Motel Tax
This tax is imposed upon any and all persons engaged in the business of renting, leasing or letting rooms in a hotel at the rate of 5% of the total gross rental receipts. This excludes, from gross rental receipts, the proceeds of such renting, leasing or letting to permanent residents of that hotel. Every person engaged in the business of renting, leasing or letting rooms in a hotel within the Village of Villa Park shall file a return with the Finance department for each calendar quarter.
Miscellaneous License Fees
|Item||License Fee||Additional Fees|
|Amusement Device License||Proprietor - $125|
Proprietor Renewal - $75
Supplier - $175
|$110 per device|
|Amusement Event License||$75 per day|
$100 per year
|Tax May Apply|
|Electronic Game Room||$1,000||$110 per device|
|Liquor License||Variable||Yes - Background Check Required|
|Liquor License Background Check||$500||No|
|One Day Liquor License||Class G - $30 per day|
Class K - $10 per day
Class X - $50 per day
|Raffle License||$10 per day||No|
|Temporary Amusement Device License||$100 per device||No|
|Vending Machine License||$30||Yes - Variable Price based on the amount the merchandise is being sold for|
Places for Eating or Restaurant Tax
This is a tax imposed on all premises located within the corporate limits of the Village of Villa Park where prepared food is sold at retail for immediate consumption, with seating provided for consumption of said prepared food on the premises. The rate of the tax is one and one-half (1.5) percent of the gross receipts received by the restaurant on or after June, 1, 2010. Gross receipts means the gross amount paid to the restaurant by customers for the consumption of products sold, prepared or served by the restaurant. Gross receipts do not include amounts paid for federal, state and local taxes, and do not include amounts paid as gratuities for the employees of the place for eating. The tax imposed by this section shall be upon the place for eating and shall be in addition to any other taxes upon the selling price of food or alcoholic beverages sold at retail that may be permitted by law. Tax returns shall be filed with the Finance director on a monthly basis on or before the final business day of each month with respect to sales occurring during the prior month. Every owner of a restaurant in the village shall register with the village.
Any person found guilty of violating, disobeying, omitting, neglecting, or refusing to comply with, or resisting or opposing the enforcement this tax shall, upon conviction thereof, be fined not less than one hundred dollars ($100) nor more than seven hundred fifty dollars ($750) and, in addition, shall be liable in a civil action for the amount of the tax due plus any penalties. A separate offense shall be determined to have been committed each day during which or on which the violation occurs or continues.
Property taxes projected for FY 11-12 of $7,312,013 were levied in December of 2010. Due to property tax limitation laws, enacted in October 1991 35 ILCS 200/18-185, this revenue source (excluding tax levies for debt service) can only increase by 5% per year or the rate of inflation, whichever is lower, unless approved by voter referendum. New property is excluded from the limitations. Each fiscal year the tax rate, has increased based on combination of the consumer price index given by DuPage County and an estimate of new construction values within the village. The FY 11-12 Fiscal Year includes a 2.7% increase in CPI. View the CAFR0411 (PDF).
The totals seen below include tax increments financing district property tax revenues.
Equalized Assessed Value
Equalized Assessed Value (EAV)/100 x Tax Rate = Taxes Owed
Your EAV, as determined by the township assessor, is equal to one third of your property's fair market value less any exemption you receive. Therefore, if you own a property with a fair market value of $300,000 as determined by the township assessor, your EAV would be equal to $100,000. A homestead exemption of $5,000 would further reduce this amount to $95,000. The tax rate is expressed as an amount per $100 of equalized assessed value (EAV). Given these assumptions and assuming a tax rate of 9.348 per $100 EAV, your taxes owed in Year 1 would be $8,880.60 and are calculated as follows: $95,000/100 x 9.348 = $8,880.60
Of this total amount, $1,023.91 or 12% would be paid to the Village of Villa Park. Villa Park's tax rate for year 2010 collectable year 2011 is 1.0778
More information regarding EAV's and tax rates can be found in Appendix D (PDF), of our 2012-2013 Annual Budget.
To find out the property tax distribution specific to your property visit the DuPage County Clerk's website. Enter either your Property Index Number (PIN) or your address to see where your tax dollars go.
Sales Tax Rate
The sales tax rate for Villa Park is 7.5%. The village receives 1.50% (Village Share 1.00% plus Non-Home Rule .50%) of the 7.5%. Non Home Rule Sales Tax is an additional 0.50% tax on most taxable items (less titled goods, groceries, prescriptions, etc.). This revenue is earmarked for projects in the Street Improvement Fund. This tax applies to approximately 30% of taxable items in the village. Below is how the 7.5% rate is distributed:
|5.25%||State of Illinois|
|0.75%||Regional Transportation Authority|
For additional information, please visit the state revenue website.