Title
An Ordinance Amending Chapter 26, of Title VII, of the Municipal Code Implementing a Municipal Grocery Retailers’ Occupation Tax and Municipal Grocery Service Occupation Tax in The Village of Orland Park
HISTORY
Following the Board’s approval of the grocery tax, the certified ordinance was submitted to the Illinois Department of Revenue (IDOR) on September 10, 2025. After an extended period without response, we received confirmation from IDOR that the ordinance was accepted by the October 1, 2025, filing deadline. However, IDOR has requested two minor wording revisions:
• Replace the original language, “1% for those gross receipts from such sales made in the course of business while this Ordinance is in effect,” with the more specific phrasing, “1% of the selling price of all groceries transferred by such servicemen as an incident to sales of service while this Ordinance is in effect.”
• Add an explicit effective date for the tax: January 1, 2026.
Based on available information, this requester revision has been made to municipalities statewide.
Once this amendment is approved by the Board, it will be submitted electronically to IDOR before January 1, 2026, ensuring there is no delay or disruption in the collection of this tax.
RECOMMENDED ACTION/MOTION
I move to adopt an Ordinance entitled: AN ORDINANCE AMENDING CHAPTER 26 (IMPOSING A GROCERY TAX), OF TITLE 7, OF THE ORLAND PARK VILLAGE CODE.