Form ST-4 - General Information
Who must fi le Form ST-4?                                                What if I add or discontinue one of                              
You must fi le Form ST-4, Metropolitan Pier and Exposition Authority     my sites or change locations?
Food and Beverage Tax Return, if you are making retail sales in a       You must contact the Central Registration Division by  calling 
Metropolitan Pier and Exposition Authority (MPEA) territory and         217 785-3707 or writing us at: 
you sell qualifying food, alcoholic beverages, or soft drinks for       CENTRAL REGISTRATION DIVISION 
consumption. “Qualifying” sales occur when the food, alcoholic          ILLINOIS DEPARTMENT OF REVENUE 
beverages, or soft drinks are sold for consumption                      PO BOX 19030 
                                                                        SPRINGFIELD IL 62794-9030 
  on the premises,
  off the premises, if you are a retailer whose principal source (over  It is important to keep your registration information updated so your 
                                                                        returns will include the correct tax rates.
50 percent) of gross receipts is from the sale of food, alcoholic 
beverages, or soft drinks prepared for immediate consumption, or        What if I need help?
  on boats and other watercraft that depart from and return to          If you need help, call the Illinois Department of Revenue at 
locations that are within the MPEA boundaries on the shoreline of       1 800 732-8866 or 217 782-3336, call our TDD-telecommunications 
                                                                        device for the deaf at 1 800 544-5304, or visit our web site at 
Lake Michigan.                                                          tax.illinois.gov.  
                                                                            
When must I fi le my return?                                             Can I computer-generate my own form?
You must fi le this return, along with any payment you owe, on or        In general, you must use forms prescribed by the Illinois Department 
before the 20th day of the month following the end of the reporting     of Revenue. Separate statements not on forms provided or approved 
period. Your reporting period is the same as the period for fi ling your by the department will not be accepted and you will be asked for 
Form ST-1.                                                              appropriate documentation.  You must have our approval before you 
                                                                        can use any form other than the one we send you. Failure to comply 
Note: If the due date falls on a weekend or holiday, your return and    with this requirement may result in the delay of processing your 
payment is due the next business day.                                   return or generating any credit. If you would like to computer 
                                                                        generate your own form, send a sample to:
What if I have multiple sites?
                                                                        OFFICE OF PUBLICATION MANAGEMENT (3-375)
If you have businesses in more than one MPEA site, you must 
                                                                        ILLINOIS DEPARTMENT OF REVENUE
complete and attach Form ST-7, Multiple Site Form, to your              101 WEST JEFFERSON
Form ST-4.                                                              SPRINGFIELD IL 62702

                                                       Specifi c Instructions
Note:  Complete Form ST-1, Sales and Use Tax Return, before you         Line 2a to Line 4. If Line 2a is greater than Line 4, write the difference 
complete this form.                                                     on Line 7.
When completing this form, round your dollar amounts to the nearest     Step 3:  Figure your payment due 
whole dollar by dropping amounts less than 50 cents and increasing      Line 9 If we have notifi ed you that you have credit and you wish 
amounts of 50 cents or more to the next higher dollar.                  to use it towards what you owe, write the amount you are using 
                                                                        on Line 9.
Step 1:  Figure your taxable receipts
Line 3  Receipts subject to tax                                         Line 10   Subtract Line 9 from Line 8. Write the result on Line 10. 
Subtract Line 2 from Line 1. The total is your taxable MPEA receipts.   This is the amount due.
If you have more than one site, you will also need to report your       Step 4:  Sign below
receipts for each site on Form ST-7.                                    An owner, partner, offi cer, or authorized agent of the business must 
                                                                        sign the return. 
Step 2:  Figure your net tax and discount 
Line 4  MPEA tax due on receipts                                        Penalty and Interest Information
Multiply Line 3 by the percentage printed on Line 4.                    You owe a late fi ling penalty if you do not fi le a processable return 
                                                                        by the due date, a late payment penalty if you do not pay the 
If you have more than one site, complete Line 4 on Form ST-7 for 
                                                                        amount you owe by the original due date of the return, a bad check 
each site. If you do not have a preprinted Form ST-7, visit Tax Rate 
                                                                        penalty if your remittance is not honored by your fi nancial institution, 
Finder on our web site at tax.illinois.gov to verify your tax rate.  
                                                                        and a cost of collection fee if you do not pay the amount you owe 
Line 5  If this return is fi led and paid by the due date, you are       within 30 days after a bill has been issued. We will bill you for any 
entitled to a discount. Multiply Line 4 by the percentage printed on    amounts owed. For more information, see Publication 103, Penalties 
Line 5.                                                                 and Interest for Illinois Taxes. To receive a copy of this publication, 
Line 7  If you collected more MPEA tax than the amount due,             visit our web site at tax.illinois.gov. 
write your excess tax collected on Line 7. To check this, compare 

           ST-4 Instr. (R-11/09)