Taxes
Revenue Sources
The Village of Willowbrook collects various taxes to fund the operation of the government. The primary sources of revenue for the Village are sales tax, utility tax, and income tax. The Village of Willowbrook is one of the few communities in Illinois that does not collect a property tax for general government funding purposes. A small property tax levy is collected for use on special recreation projects and ADA accessible Parks and Recreation programs and facilities. For a detailed review of Willowbrook's revenue sources please see the revenue section of the annual budget.
For details on the taxes assessed, please see the Village of Willowbrook, Code of Ordinances, Title 11 Taxes.
Village Taxes
The Village of Willowbrook imposes a 6% tax on gross receipts for all places of amusement operating within the Village.
Village Code of Ordinances Title 11 Taxes, Chapter 1 Amusement Tax
The Village of Willowbrook imposes a $.05/gallon tax on purchase of motor fuel at retail for dealers located in Willowbrook.
Village Code of Ordinances Title 11 Taxes, Chapter 2 Tax on Purchase of Motor Fuel Tax at Retail
The Village of Willowbrook imposes a 6% Hotel-Motel Tax on room rentals for establishments located in Willowbrook.
Village Code of Ordinances Title 11 Taxes, Chapter 3 Municipal Hotel Tax
The Village of Willowbrook imposes a 1% tax on the sale of prepared food, which is defined as food or liquid, including alcoholic beverages, that are prepared for immediate consumption at places for eating. Places for eating is defined as a place where prepared food is sold at retail for immediate consumption, with seating provided for consumption, whether the food is consumed on the premises or not.
Village Code of Ordinances Title 11 Taxes, Chapter 8 Eating Establishment Tax
The Village does not levy property tax for general village services. A small tax levy is assessed each year for funding of special recreation needs, ADA compliant park facilities and services.
The Village of Willowbrook imposes a 5% Self-Storage Facility Tax on gross receipts for self-storage facilities located in Willowbrook.
Village Code of Ordinances Title 11 Taxes, Chapter 9 Non-Residential Property Lease for Long Term Storage of Personal Property Tax
State Sales Tax
The sales tax rate in the Village of Willowbrook is 7.0%. The State of Illinois receives sales tax receipts from retailers within the Willowbrook area and then remits the Village's 1% share on a monthly basis. Willowbrook does not assess a local sales tax, however businesses within the Village's Route 83/Plainfield Road Business District pay an additional 1% sales tax. The revenue generated by this additional tax is restricted to expenditures benefiting the Business District only. Click here for a map of the business district.
A 6% tax is assessed on all telecommunication transmissions in the Village.
Village Code of Ordinances Title 11 Taxes, Chapter 7 Simplified Municipal Telecommunications Tax
The Village of Willowbrook collects a 5% tax on the gross receipts generated by persons engaged in the business of distributing, supplying, furnishing or selling electricity, natural gas, or water within the Village limits.
Village Code of Ordinances Title 11 Taxes, Chapter 4 Municipal Utility Tax
Where is the Tax Money Spent?
The Village utilizes revenues generated by State and local taxes to fund Village services: Police, Public Works, Parks and Recreation, Administration, Building & Zoning, and Planning.