Form St-14 - Chicago Soft Drink Tax Return
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1ST-14
Chicago Soft Drink Tax Return
Specific Instructions
When completing this form, please round to
the nearest dollar by dropping amounts less
than 50 cents and increasing amounts of 50
cents or more to the next higher dollar.
Line 1 - Total Chicago soft drink receipts
Write the amount you received from sales of
soft drinks, including soft drink tax you
collected, on Line 1. Do not include any other
tax collected.
Line 2 - Deductions
Complete the worksheet below to calculate
your total deductions.
a. Write tax included in Line 1.
a. ________
b. Write tax-exempt sales
included in Line 1.
b. ________
Soft drinks do not include:
General Information
c. Add Lines a and b. Write the
fountain drinks,
total here and on Line 2 .
c. ________
Who must file Form ST-14, Chicago Soft
noncarbonated water,
Drink Tax Return?
Line 3 - Taxable receipts
coffee,
Subtract Line 2 from Line 1.
If you sell soft drinks at retail in the city of
tea,
Chicago, you must collect and pay Chicago's
infant formula,
Line 4 - Tax due
Home Rule Municipal Soft Drink Retailers'
milk or milk products,
Multiply Line 3 by three percent (.03).
Occupation Tax. You report this tax by filing
drinks containing 50 percent or more
Line 5 - Discount
Form ST-14.
natural fruit or vegetable juice, and
If this return is postmarked (or delivered) and
nonalcoholic drink mixers.
What are soft drinks?
paid by the due date, you are entitled to a
When must I file and pay this tax?
The term "soft drink" means any finished,
discount. The due date is the 20th day of the
ready-to-use, nonalcoholic drink, whether
Form ST-14 is due on or before the 20th day
month following the reporting period. If you
carbonated or not, that is contained in a
of the month following the end of the liability
are entitled to a discount, multiply Line 4 by
closed or sealed bottle, can, carton, or
period. Your liability period is printed below. If
1.75 percent (.0175).
container of any size.
you do not file and pay on time, we will bill you
Line 6 - Payment due
for any penalties and interest you may owe.
Some examples of soft drinks include, but
Subtract Line 5 from Line 4. This is the
What if I need additional assistance?
are not limited to:
amount you owe.
soda water,
The Illinois Department of Revenue (IDOR),
carbonated water,
by law, administers this tax for the city of
colas,
Chicago. For more information, please call
drinks containing less than 50 percent
1 800 732-8866 or 217 782-3336 in Spring-
This form is authorized by ordinance of the city council of
natural fruit or vegetable juice, and
field, or 312 814-5232 in Chicago. The
the city of Chicago and related tax acts. Disclosure of this
information is REQUIRED. Failure to provide information
nonalcoholic beer.
number for our TDD-telecommunication
could result in a penalty. This form has been approved by
device for the deaf is 1 800 544-5304.
the Forms Management Center.
IL-492-3337
ST-14 (R-08/05)
Detach here and mail the bottom portion with your payment.
REV
FORM
ST-14
Chicago Soft Drink Tax Return
E
S
___/___/___
(R-08/05)
NS
DP
CA
RC
Liability Period:
Round to whole dollars.
Due by:
1 Total Chicago soft drink receipts
1
__________________
2 Deductions
2
__________________
IBT no.:
3 Taxable receipts. Subtract Line 2 from Line 1.
3
__________________
4 Tax due. Multiply Line 3 by 3% (.03).
4
__________________
5 Discount. Multiply Line 4 by 1.75% (.0175).
5
__________________
6 Payment due. Subtract Line 5 from Line 4.
6
__________________
Under penalties of perjury, I state that I have examined this return and, to the best of my
Make your check payable to "Chicago Soft Drink Tax" and mail your
knowledge, it is true, correct, and complete.
completed form and payment to IDOR at the following address:
______________________________________________________________________________
CHICAGO SOFT DRINK TAX ADMINISTRATION
Taxpayer
Phone
Date
PO BOX 5698
CHICAGO IL 60680-5698
______________________________________________________________________________
Preparer
Phone
Date
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