Important Tax Information
Two Items:
- By now, everyone should have adjusted the taxes they collect to reflect the additional 0.25% NITA, or Northern Illinois Transportation Authority, (formerly the RTA) tax increase in Cook, DuPage, Kane, Lake, McHenry, and Will counties that took effect on August 1, 2026. This tax applies to general merchandise, qualifying groceries, qualifying drugs and medical appliances, items that must be titled or registered in Illinois, medical and adult use cannabis, and aviation fuel.
- Don’t forget that the “Back to School” tax reductions have concluded. Items on which taxes were reduced should again be taxed as normal.
Local
Happy Hour ban lifted – The Naperville City Council voted unanimously on Tuesday, September 1st to lift the city’s ban on Happy Hour promotions. NACC testified in support of this ordinance.
For our hospitality businesses, this ordinance is another tool to attract customers during non-peak hours. Restaurants continue to navigate changing work patterns, increased food delivery, rising costs and changing consumer habits. A limited Happy Hour promotion gives them one more way to bring customers through their doors during traditionally slower times.
It is also an issue of competitiveness. Many Naperville restaurants are located very close to neighboring communities where these promotions are already permitted. In some cases, our businesses are competing with restaurants just across the street that operate under different rules. Restaurant groups with multiple Illinois locations also face different marketing and promotional restrictions specifically at their Naperville locations.
When we bring more people into our restaurants, the impact extends beyond those establishments. Increased traffic can mean additional sales tax revenue and customers who may also visit nearby shops, entertainment venues, and other Naperville businesses.
It can also support employment by creating more hours for existing staff and additional job opportunities.
Importantly, this proposal does not eliminate oversight. Illinois already has a regulated framework for Happy Hour promotions, and the Naperville ordinance adds an additional local safeguard with a 7:00 PM cutoff.
Don’t miss our next advocacy event – Thank you to everyone who has attended our “Coffee and Conversation” series with members of the city council. Special thanks to all 8 council members who participated. The final installation of the series this year will be help on Monday, September 21, from 9:00-10:15 AM at NACC and will feature “Coffee and Conversation” with Mayor Scott Wehrli & City Manager Doug Krieger.
State
Don’t miss this unique opportunity to learn more about the unique advocacy partnership between NACC and the Illinois Chamber:
- Wednesday, September 23, 2026, 11:00 AM at the Chicago Marriott Naperville – NACC Fall General Membership Luncheon featuring the new CEO of the Illinois Chamber of Commerce, Jimmy Clayton.
Federal
With the August Recess concluding, there are still priority pieces of legislation that require legislative action.
- We support the BUILD America 250 Act – This important legislation would provide nearly $500 billion over the next 5 years in funding for the nation’s road, bridge, and highway programs, while also taking meaningful steps to provide stable funding for the Highway Trust Fund. It passed committee overwhelmingly (62-2) and now must be taken up by the full House of Representatives in the limited number of legislative days remaining..
- We also support EXIM Reauthorization – Congress needs to pass a robust, long-term reauthorization of the Export-Import Bank of the United States (EXIM). With EXIM’s authorization scheduled to expire this year, it is critical that lawmakers send a strong an unambiguous signal to global customers and competitors alike by ensuring this important tool remains available and continue to provide American companies the stability needed to plan, invest, and compete with confidence. , support U.S. workers, and reaffirm America’s economic leadership through a long-term and robust reauthorization of EXIM.