The Village of Carol Stream enacted a video gaming "push tax" effective October 18, 2021.  This tax is imposed at a rate of one penny per play on any video gaming terminal operating within Carol Stream.  While this tax is imposed upon each person who participates in video gaming, each terminal operator has the responsibility to collect and remit the tax to the Village on a monthly basis.  Collections of the push tax begin on January 1, 2022.

Tax Collection and Filing

All video gaming terminal operators must register with the Village at the later of 30 days of commencement of such business or 30 days after the effective date of the ordinance establishing the tax (October 18, 2021).  Remittance of taxes collected must be made payable to the Village of Carol Stream no later than the 20th of the month following the month in which the tax was collected.  A completed tax return must accompany each monthly tax payment along with a detailed breakdown including the number and locations of individual machines and the number of push plays for each registered video gaming terminal.  Interest will accrue at a rate of 1.5% per month for unpaid taxes due.

Tax Forms

Terminal Operator Registration Form

Monthly Tax Return - Push Tax

Village Code