Naperville is moving to shut a gap in its 1% Food & Beverage Tax that has allowed drive‑thru‑only spots and some mobile vendors to skip the levy. The proposal would fold those businesses into the city’s definition of a “retail food facility,” taxing purchases at drive‑thru chains and certain food trucks the same as dine‑in sales. City staff estimate the tweak could bring in about $200,000 a year and say the goal is parity for brick‑and‑mortar restaurants. If adopted, the ordinance would take effect January 1, 2026.
What The Ordinance Actually Does
The amendment rewrites Section 3-1-9 to remove language tying the tax to permanent on‑premises seating, pulling drive‑thru‑only concepts and certain mobile vendors into the taxable category, according…..