Taxes

Sales Tax

Sales & Use Tax Rate 2023 PDF

East Moline current sales tax rate is 7.75%
Applicable to:
      Retail sales transactions occurring within the city.


East Moline Bend District sales tax rate 8.75%
Applicable to:
      Retail sales transactions occurring within the “Bend” district.

Comprised of:

Comprised of:
State of Illinois Sales Tax5.00%
State of Illinois Sales Tax5.00%
Municipal Sales Tax1.00%
State of Illinois Sales Tax1.00%
Rock Island County Sales Tax0.25%
Rock Island County Sales Tax0.25%
Rock Island County School Facility Tax1.00%
Rock Island County School Facility Tax1.00%
East Moline Non-Home Rule Sales Tax0.50%
East Moline Non-Home Rule Sales Tax0.5%
Total7.75%
East Moline Bend Business District Sales Tax1.00%



Total
8.75%
The Illinois' general state sales and use tax rates are:
•    6.25 percent on general merchandise, including items required to be titled or registered by an agency of Illinois state government, and,
•    1.00 percent on qualifying foods, drugs, and medical appliances.
Sales tax is imposed on a retailer’s receipts from sales of tangible personal property, for use or consumption.


Tax Return Forms

Amusement Tax 

The City charges a 3% amusement tax on the gross payment of all fees or charges paid in the form of fees or charges for admission to any place of amusement and/or for use or rental of any facility, device or equipment for the purpose of witnessing, participating in, or utilizing any amusement, regardless of whether such fees or charges are characterized as admission fees, membership fees, use charges, rental or service charges. The tax collected by every owner, manager, or operator of all amusements or places of amusements shall be due and payable on the fifteenth day of the month following the preceding calendar month during which the gross payments were received. Payment shall be made to the City of East Moline Finance Department and be accompanied by the Amusement Tax Return Form. Late filings are subject to a 10% penalty. 

Hotel/Motel Accommodations Tax

The City charges a 5% Hotel/Motel Tax upon any building or structure located in the city and kept, used or maintained as or advertised or held out of the public to be an inn, motel, hotel, apartment hotel, lodging house, dormitory or place, where sleeping rooming, conference, or exhibition accommodations are furnished for lease or rent, whether with or without meals, in which ten (10) or more such accommodations are used or maintained for guests, lodgers or roomers. The tax collected by such premises shall be due on or before the fifteenth (15) day of the succeeding calendar month in which room rentals were received. Late charges are calculated at the rate of two percent (2%) per month. Payments shall be made to the City of East Moline Finance Department and be accompanied by the hotel/motel accommodations tax return form

Business District Hotel Operators' Occupation Tax

The City charges an occupation tax upon all persons engaged in the District in the business of renting, leasing, or letting rooms in a “hotel”, as defined in the Hotel Operators’ Occupation Tax Act, 35 ILCS 145/1 et seq., at a rate of 1% of the gross receipts from the renting, leasing, or letting of hotel rooms within the District. The term “gross rental receipts” does not include the proceeds of renting, leasing, or letting to permanent residents of a “hotel”, as defined in the Hotel Operators’ Occupation Tax Act, and proceeds from the tax imposed under subsection (c) of the Metropolitan Pier and Exposition Authority Act. 70 ILCS 210/1 et seq. The tax collected by the “hotel” shall be due on or before the fifteenth (15) day of the succeeding calendar month in which room rentals were received. Late charges are calculated at the rate of two percent (2%) per month. Payments shall be made to the City of East Moline Finance Department and be accompanied by the Hotel Operators’ Occupation Tax Return.

Places for Eating Tax 

The City charges a 1.5% Places for Eating Tax. Effective with food and beverage transactions commencing March 1, 2024 (with tax forms due April 15), is imposed upon owners of places for eating in an amount equal to one and one-half percent (1.50%) of the gross receipts received for prepared food sold at retail at a place for eating. The owner or owners of each place for eating shall file tax returns showing the gross receipts received and tax due during each calendar month period upon forms prescribed by the Local Tax Administrator. Completed tax returns and tax payments shall be due on the fifteenth day of the month following the preceding calendar month during which the gross receipts were received, and tax collected.

Late charges are calculated at the rate of two percent (2%) per month. Payments shall be made to the City of East Moline Finance Department and be accompanied by the Registration Form , Places for Eating Tax Return Form and if applicable Places for Eating Tax Return Form for Multiple Locations.  


Property Tax Charts by Township