Thank you for your interest in hosting your special event in the Village of Sugar Grove. We are committed to making the special event application process as efficient and smooth as possible to help make your event a success.
Special events are outside of the usual and expected use of public streets, right-of-ways, and public and private property. All those interested in holding a special event in the Village of Sugar Grove must complete an application, which is used to collect and evaluate information required for issuing a Special Event permit and to regulate events on the public streets, rights-of-ways, parks, and public and private property in the Village of Sugar Grove.
Please note that Food Trucks are considered a special event as regulated by Chapter 7, Title 4 of the Municipal Code. A special event permit is required prior to establishing a food truck operation. Please use the link above to access the Special Event Application. For more information on Food Truck Regulations, click here.
In addition to the application, there may be additional applications that need to be completed or permits that need to be obtained either with the Village, Kane County or the State of Illinois for your special event. These additional items are detailed in the application. Below are links to two of the possible additional applications. For additional Village permits, contact Community Development at (630) 391-7220.
Kane County Raffle License Applications can be found at www.kanecountyclerk.org or call (630) 392-5950.
Sale of Merchandise at Event
When a vendor sells general merchandise to the public, Illinois sales and use taxes are due regardless of whether the vendor is a business or hobbyist.** General merchandise is anything that is being sold including food. Any person who promotes, organizes, or provides retail selling space for concessionaires or other types of sellers at fairs, art shows, flea markets, and similar events is required to file a report with the Illinois Department of Revenue. Before the event, organizers must contact the Illinois Department of Revenue – Special Events Unit to complete Form IDOR-6-SETR, Special Event Tax Collection Report and Payment Coupon. Organizers will then receive an Event Report and Payment Coupon that must be distributed to each vendor making sales at the event.
Additionally, event organizers are required to file a report for each vendor (whether selling as a business or as a hobby) at their event. The report must be filed no later than the 20th day of the month following the last day of the event.
For assistance, please visit www2.illinois.gov/rev, contact the Illinois Department of Revenue Special Events Coordinator at (847) 294-4475 or firstname.lastname@example.org, or Taxpayer Assistance at (847) 294-4200.
**For more information about whether a vendor is a business or a hobbyist, please visit www.irs.com/articles/tax-tips-people-who-earn-income-hobby and www.irs.gov/newsroom/business-or-hobby-answer-has-implications-for-deductions.