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CITY OF WEST CHICAGO
FINANCE COMMITTEE
AGENDA ITEM SUMMARY
ITEM TITLE:
Ordinance No. 26-O-0023 – Increase to the City's Retail
Package Liquor Tax
AGENDA ITEM NUMBER:           4.B.
COMMITTEE DATE: October 5, 2026
COUNCIL AGENDA DATE: October 5, 2026
STAFF REVIEW: Katrina Hanna, Finance Director
SIGNATURE__________________________
ITEM SUMMARY:
As part of the City’s FY2027 budget process, staff evaluated several potential revenue options to address projected
General Fund and other financial needs. Based on that review, staff recommends increasing the City's Retail
Package Liquor Tax by one percentage point, from the current rate of 2.0% to 3.0%, effective January 1, 2027.
Staff estimates the increase would generate approximately $80,000 in additional annual revenue.
ACTIONS PROPOSED:
Staff recommends approval of Ordinance No. 26-O-0023, increasing the City's Retail Package Liquor Tax from
2.0% to 3.0%, effective January 1, 2027.
COMMITTEE RECOMMENDATION:

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Ordinance 26-O-0023
Page 1 of 2
ORDINANCE NO. 26-O-0023

AN ORDINANCE AMENDING THE CITY OF WEST CHICAGO CODE OF
ORDINANCES TO INCREASE THE
RETAIL PACKAGE LIQUOR TAX

WHEREAS, the City of West Chicago (hereinafter referred to as “City”) is an Illinois home
rule municipality, established and existing under the laws of the state of Illinois pursuant to the Illinois
Municipal Code, 65 ILCS 5/1-1-1 et seq.; and

WHEREAS, Article VII, Section 6, of the Constitution of the State of Illinois of 1970, provides
that municipalities of more than twenty-five thousand (25,000) in population are home rule units and,
subject to the specific  limitations of Illinois law, may exercise any power and perform any function
pertaining to its government and affairs; and

WHEREAS, as an Illinois home rule municipality, the City has the authority to regulate the
sale of alcoholic liquor and to impose a tax thereon; and

WHEREAS, on June 18, 2018, the City Council adopted Ordinance No. 18-O-0033, which
established a Retail Package Liquor Tax pursuant to Chapter 16, Article IX of the Code of Ordinances
of the City of West Chicago at a rate of two percent (2%), effective September 1, 2018; and
WHEREAS, the City Council has determined that it is in the best interests of the City and its
residents to increase the Retail Package Liquor Tax from two percent (2%) to three percent (3%);


NOW, THEREFORE, BE IT ORDAINED by the City Council of the City of West Chicago,
County of DuPage, Illinois, as follows:

SECTION 1:
Section 16.92, “Imposition of Tax,” of Article IX, “Retail Package Liquor Tax,” of Chapter 16
of the Code of Ordinances of the City of West Chicago is hereby amended and restated in its entirety
as follows:

Sec. 16.92. Imposition of Tax.
Effective January 1, 2027, a tax, in addition to any and all other taxes, is imposed upon the Purchase
at Retail of Package Liquor at the rate of three percent (3%) of the purchase price, exclusive of any
other tax imposed by this Article IX on such Alcoholic Liquor. The liability for payment of the tax
shall be borne by the purchaser.



SECTION 2: All ordinances and resolutions, or parts thereof, in conflict with the provisions
of this Ordinance, to the extent of such conflict, are expressly repealed.

SECTION 3: This Ordinance shall be in full force and effect upon its passage, approval and
publication in pamphlet form as provided by law; provided, however, that the three percent (3%) Retail
Package Liquor Tax rate established by Section 1 of this Ordinance shall apply beginning January 1,
2027.

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Ordinance 26-O-0023
Page 2 of 2
PASSED this ____ day of _____ 2026.
Alderman J. Alcántar-García ______
Alderman D. Beebe
______
Alderman S. Santiago
______
Alderman J. Sheahan
______
Alderman D. Carreto-Muñoz ______
Alderman T. Hernandez
______
Alderman S. Dimas
______
Alderman M. Birch Ferguson ______
Alderman C. Swiatek
______
Alderman J. Smith, Jr.
______
Alderman C. Aviña Soto
______
Alderman R. Stout
______
Alderman M. Myers
______
Alderman J. Morano
______
APPROVED this ____ day of ______ 2026.
______________________________________
 Mayor, Daniel Bovey
ATTEST:
__________________________________
City Clerk, David Carlson
PUBLISHED: