Instructions for Form St-14 - Chicago Soft Drink Tax Return

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Form ST-14 - General Information
Who must file Form ST-14?
Can I file this return and pay the tax due electronically?
Yes, you can use MyTax Illinois on our website at tax.illinois.gov
If you sell soft drinks at retail in the city of Chicago, you must collect
and pay Chicago’s Home Rule Municipal Soft Drink Retailers’
to file your Form ST-14. MyTax Illinois also allows for electronic
Occupation Tax. You report this tax by filing Form ST-14.
payment of any tax due.
What is a soft drink?
You can also file Form ST-14 using a direct file service through an
A “soft drink” is any non-alcoholic beverage containing natural or
outside vendor.
artificial sweeteners. This includes, but is not limited to
What if I need help?
soda,
sport or energy drinks,
The Illinois Department of Revenue (IDOR), by law, administers
sweetened tea,
this tax for the city of Chicago. If you need help, call the Illinois
Department of Revenue at 1 800 732-8866 or 217 782-3336, call our
enhanced sweetened or flavored waters,
TDD-telecommunications device for the deaf at 1 800 544-5304, or
beverages containing 50 percent or less fruit or vegetable juice,
visit our website at tax.illinois.gov.
and
all other preparations commonly known as soft drinks.
A “soft drink” does not include any beverage containing milk or milk
products, soy, rice or similar milk substitutes, unsweetened teas,
drinks with greater than 50 percent of vegetable or fruit juice by
volume, and carbonated or uncarbonated water that contains no
sweeteners. For more information, see Publication 116, Chicago Soft
Drink Tax, available on our website at tax.illinois.gov.
When must I file and pay this tax?
Form ST-14 is due on or before the 20th day of the month following
the end of the liability period. If you do not file and pay on time, we
will bill you for any penalties and interest you may owe.
Note: If the due date falls on a weekend or holiday, your return and
payment is due the next business day.
Specific Instructions
Note: When completing this form, round your dollar amounts to the
Step 4: Sign below
nearest whole dollar by dropping amounts less than 50 cents and
An owner, partner, officer, or authorized agent of the business must
increasing amounts of 50 cents or more to the next higher dollar.
sign the return.
Step 2: Figure your net tax and discount
Penalty and interest information
Line 4
Multiply Line 3 by the tax rate.
You owe a late-filing penalty if you do not file a processable return
by the due date, a late-payment penalty if you do not pay the
Line 5
If this return is postmarked and payment included by the
amount you owe by the original due date of the return, a bad check
due date, you are entitled to a discount. Multiply Line 4 by the
penalty if your remittance is not honored by your financial institution,
percentage printed on Line 5.
and a cost of collection fee if you do not pay the amount you
owe within 30 days after a bill has been issued. We will bill you for
Line 7
If you collected more tax than the amount due, enter your
any amounts owed. For more information, see Publication 103,
excess tax collected on Line 7. To check this, compare Line 2a to
Penalties and Interest for Illinois Taxes, available on our website at
Line 4. If Line 2a is greater than Line 4, enter the difference on Line
tax.illinois.gov.
7.
Send your return and remittance to:
Step 3: Figure your payment due
Chicago Soft Drink Tax Administration
Line 9
If we have notified you that you have credit and you wish
Illinois Department of Revenue
to use it towards what you owe, enter the amount you are using on
PO Box 19034
Line 9.
Springfield, IL 62794-9034
Line 10 Subtract Line 9 from Line 8. Enter the result on Line 10.
This is the amount due.
ST-14 Instructions (R-05/17)
Form ST-14 - General Information
Who must file Form ST-14?
Can I file this return and pay the tax due electronically?
Yes, you can use MyTax Illinois on our website at tax.illinois.gov
If you sell soft drinks at retail in the city of Chicago, you must collect
and pay Chicago’s Home Rule Municipal Soft Drink Retailers’
to file your Form ST-14. MyTax Illinois also allows for electronic
Occupation Tax. You report this tax by filing Form ST-14.
payment of any tax due.
What is a soft drink?
You can also file Form ST-14 using a direct file service through an
A “soft drink” is any non-alcoholic beverage containing natural or
outside vendor.
artificial sweeteners. This includes, but is not limited to
What if I need help?
soda,
sport or energy drinks,
The Illinois Department of Revenue (IDOR), by law, administers
sweetened tea,
this tax for the city of Chicago. If you need help, call the Illinois
Department of Revenue at 1 800 732-8866 or 217 782-3336, call our
enhanced sweetened or flavored waters,
TDD-telecommunications device for the deaf at 1 800 544-5304, or
beverages containing 50 percent or less fruit or vegetable juice,
visit our website at tax.illinois.gov.
and
all other preparations commonly known as soft drinks.
A “soft drink” does not include any beverage containing milk or milk
products, soy, rice or similar milk substitutes, unsweetened teas,
drinks with greater than 50 percent of vegetable or fruit juice by
volume, and carbonated or uncarbonated water that contains no
sweeteners. For more information, see Publication 116, Chicago Soft
Drink Tax, available on our website at tax.illinois.gov.
When must I file and pay this tax?
Form ST-14 is due on or before the 20th day of the month following
the end of the liability period. If you do not file and pay on time, we
will bill you for any penalties and interest you may owe.
Note: If the due date falls on a weekend or holiday, your return and
payment is due the next business day.
Specific Instructions
Note: When completing this form, round your dollar amounts to the
Step 4: Sign below
nearest whole dollar by dropping amounts less than 50 cents and
An owner, partner, officer, or authorized agent of the business must
increasing amounts of 50 cents or more to the next higher dollar.
sign the return.
Step 2: Figure your net tax and discount
Penalty and interest information
Line 4
Multiply Line 3 by the tax rate.
You owe a late-filing penalty if you do not file a processable return
by the due date, a late-payment penalty if you do not pay the
Line 5
If this return is postmarked and payment included by the
amount you owe by the original due date of the return, a bad check
due date, you are entitled to a discount. Multiply Line 4 by the
penalty if your remittance is not honored by your financial institution,
percentage printed on Line 5.
and a cost of collection fee if you do not pay the amount you
owe within 30 days after a bill has been issued. We will bill you for
Line 7
If you collected more tax than the amount due, enter your
any amounts owed. For more information, see Publication 103,
excess tax collected on Line 7. To check this, compare Line 2a to
Penalties and Interest for Illinois Taxes, available on our website at
Line 4. If Line 2a is greater than Line 4, enter the difference on Line
tax.illinois.gov.
7.
Send your return and remittance to:
Step 3: Figure your payment due
Chicago Soft Drink Tax Administration
Line 9
If we have notified you that you have credit and you wish
Illinois Department of Revenue
to use it towards what you owe, enter the amount you are using on
PO Box 19034
Line 9.
Springfield, IL 62794-9034
Line 10 Subtract Line 9 from Line 8. Enter the result on Line 10.
This is the amount due.
ST-14 Instructions (R-05/17)

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