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 purposes. A small property tax levy is collected for use on special recreation projects. For a detailed review of Willowbrook's revenue sources please see the revenue section of the annual budget.
The Village of Willowbrook imposes a 5% Hotel-Motel Tax on room rentals for establishments located in Willowbrook. Revenues from this tax are restricted in use to promote tourism in the Village.
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 indoor seating provided, whether the food is consumed on the premises or not.
The Village does not levy property tax for general village services. A small tax levy of approximately $74,000 is assessed for special recreation needs.
Effective June 1, 2016: 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. Those tax revenues are restricted to expenditures benefiting the Business District only.
The Village of Willowbrook imposes a 5% tax on gross electricity, natural gas, and water transmissions.
A 6% tax is assessed on all telecommunication transmissions in the Village.
Where is the Tax Money Spent?
The Village utilizes revenues generated by State and local taxes to fund services such as: