Drive-thru-only operations and food trucks could be added to the list of establishments subject to Naperville’s food and beverage tax, based on a proposal under consideration.
The city council had a preliminary discussion about the potential expansion at its Tuesday, Oct. 21 meeting. An ordinance amending the Naperville Municipal Code could be acted on at a forthcoming meeting.
Amendment mirrors changes in restaurant industry
Mayor Scott Wehrli brought forward the proposed expansion at the recent meeting. He noted the amendments would incorporate concepts “that we never even thought about” when Naperville first exercised its home rule authority under state law to implement a 1% food and beverage tax in 2004.
A number of drive-thru-only establishments have been taking root in Nape

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