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DRAFT MINUTES-
Pending Approval
CITY OF WEST CHICAGO — 475 Main Street
FINANCE COMMITTEE MINUTES
Regular Meeting
June 2, 2025
1. Call to Order, Roll Call and Establishment of a Quorum
Interim City Administrator Tia Messino called the meeting to order at 6:00 p.m. on
June 2, 2025. Roll call found Daniel M. Beebe, Sandy Dimas, Alton Hallett, Jayme
Sheahan, Rebecca Stout and Chris Swiatek present. Alderman Matthew Myers was
absent. A quorum was established.
Staff in attendance: Interim City Administrator Tia Messino, Finance Director Nikki
Giles and Business and Community Relations Director Kelley Chrisse.
2. Selection of a Chair and Vice-Chair
Interim City Administrator Tia Messino opened nominations for a Chair. Alderman
Stout nominated Alderman Dimas for Chair, seconded by Alderman Hallett. Voting
Aye: Alderman Beebe, Dimas, Hallett, Sheahan, Stout and Swiatek. Voting Nay: 0.
Absent: Alderman Myers
Interim City Administrator Tia Messino opened nominations for a Vice-Chair.
Alderman Dimas nominated Alderman Stout for Vice-Chair, seconded by Alderman
Swiatek. Voting Aye: Alderman Beebe, Dimas, Hallett, Sheahan, Stout and Swiatek.
Voting Nay: 0. Absent: Alderman Myers
3. Approval of Minutes
A. Finance Committee Meeting Minutes of March 3, 2025
Alderman Beebe made a motion, seconded by Alderman Swiatek, to approve the
Finance Committee Meeting minutes of March 3, 2025. Voting Aye: Alderman
Dimas, Hallett, Beebe, Sheahan, Swiatek, Swiatek. Voting Nay: 0. Absent:
Alderman Myers. Motion carried.
B. Finance Committee Executive Session Minutes of March 3, 2025
Alderman Swiatek made a motion, seconded by Alderman Stout, to approve the
Finance Committee Executive Session Meeting minutes of March 3, 2025. Voting
Aye: Alderman Dimas, Hallett, Beebe, Sheahan, Swiatek and Stout. Voting Nay:
0. Absent: Alderman Myers. Motion carried.
4. Public Participation / Presentations.
Kurt Jaros thanked Alderman Beebe regarding his quick responsiveness and
transparency over the last several weeks. Mr. Jaros suggested the City get creative

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to generate additional revenue without taxing residents. Mr. Jaros also suggested to
cut spending.
Liuan Huska spoke on the elimination of the statewide grocery tax. Ms. Huska
suggested that rental inspections be performed every other year instead of annually
to reduce inspection costs to the City. Ms. Huska said the rental properties with
multiple units should still be inspected annually.
5. Items for Consent. None
6. Items for Discussion.
A. Elimination of the State Grocery Tax
Finance Director, Nikki Giles, briefed the Committee on the elimination of the
statewide 1% tax on groceries that will become effective on January 1, 2026. She
informed that although the law will eliminate the statewide tax, it does however grant
both home rule and non-home rule municipalities the authority to implement a local
1% grocery tax by Ordinance. Finance Director Giles provided the following options
for discussion 1) implement a local grocery tax of 1%, 2) increase the Home Rule
Sales Tax by 0.25% and 3) reduction in expenditures.
Discussion was held and questions were fielded and answered.
Informal vote was taken between implementing a local grocery tax of 1% or increasing
the Home Rule Sales tax by 0.25%. Direction was given to the Finance Director to
prepare an Ordinance increasing the Home Rule Sales Tax.
7. Unfinished Business. None
8. New Business. None
9. Reports from Staff. None
10. Executive Session (if needed).
10. Adjournment.
At 6:44p.m., Alderman Stout made a motion, seconded by Alderman Swiatek, to
adjourn the meeting. All Aldermen voted Aye by voice vote.
Respectfully submitted,
Josie Avilez

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CilTY OF
WEST CHICAGO
WHERE HISTORY & PROGRESS MEET
TO: Finance Committee Members
Members of City Council
FROM: Nikki Giles, Finance Director
DATE: July 7, 2025
RE: State Grocery Tax Elimination
Follow-Up Memorandum
Recap of June 16, 2025, Finance Committee Meeting
The State of Illinois has traditionally imposed and collected a 6.25% sales tax on general
merchandise and 1% sales tax on qualifying food, drugs, and medical appliances. The 1% sales
tax is informally referred to as a “grocery tax” because it is applied to food traditionally
purchased at grocery stores for home preparation and consumption but excludes non-food items
sold in a grocery store. The projected annual financial loss of General Fund revenue to the City
of West Chicago from the elimination of the grocery tax is $425,000.00. After discussing
expenditure reduction and revenue replacement options, staff was directed to prepare an
Ordinance to increase the Home Rule Sales Tax (HRST) by one-quarter percent (0.25%)
bringing the City’s sales tax rate to 8.75%. This increase would offset the revenue loss caused by
the elimination of the grocery tax.
City Council Questions and Answers
Will West Chicago retailers be notified of the potential increase in the HRST?
The Illinois Department of Revenue (IDOR) will notify impacted retailers through
Informational Bulletins, which are released well ahead of any new rates. To ensure a January 1,
2026, effective date of an increase in the HRST rate, the Ordinance would need to be filed with
IDOR by October 1, 2025, and notification would be provided to retailers by IDOR beginning in
November 2025.
What businesses will be subject to an increase in the HRST?
All West Chicago businesses currently collecting HRST on sales of general merchandise
will be subject to the increase.
Daniel Bovey
West Chicago, Illinois 60185 F (630) 293-3028 Mayor
475 Main Street T (630) 293-2200
westchicago.org

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What items would be subject to HRST compared to the grocery tax?
General Merchandise (subject to HRST): Items such as jewelry, clothing, electronics,
household goods, furniture, sporting goods, cosmetics, personal care items, pet supplies, and
food sold for immediate consumption (such as candy, soft drinks, cannabis-infused food, and
alcohol).
Grocery Tax Exemptions: Food purchased for off-site consumption (e.g., infant formula),
prescription drugs, non-prescription medicine, and medical appliances (e.g., hearing aids,
eyeglasses, wheelchairs, and diabetic treatment aids).
Can gasoline and diesel fuel be exempted from the HRST?
In Illinois, gasoline and diesel fuel are not subject to HRST. They are considered motor
fuels and not general merchandise and so fall outside of the HRST tax base.
Grocery stores affected by the grocery tax:
Major stores: Aldi, Carniceria Jimenez, Jewel Food Store, Supermercado Lachiquita, and
Supermercado Tampico. Minor stores: Dollar General Store and La India Grocery.
Businesses lost after the last HRST increase:
There is currently no available documentation to confirm or refute that any West Chicago
business has relocated or closed as a result the most recent HRST increase.
Resident versus non-resident impact:
As for this writing, pricing information has been requested and a product demonstration
scheduled for July 16th with Placer.ai to evaluate the tool’s practicality and accuracy. This
platform is currently being used by neighboring communities to analyze resident and non-
resident foot traffic at local businesses.
Sales tax rates of surrounding communities:
Please note: the rates presented below reflect the most current information available as
of June 30, 2025.
Batavia 8.00% Naperville 7.715%
Carol Stream 8.00% St. Charles 8.50%
Elmhurst 8.50% Warrenville 8.25%
Geneva 8.00% Wheaton 8.00%
Glen Ellyn 8.25% Winfield 7.75%