Amusement Tax
low-level alert: AMUSEMENT TAX ORDINANCE
Amusement Tax Return
This tax must be collected by all operators of amusement as defined in the ordinance. Concerts, sporting events, boat tours and bus tours are taxable forms of amusement. If you are unsure if you are operating an event subject to the amusement tax, please email us at revenuecompliance@cookcountyil.gov or call 312-603-6961 to ensure compliance with the ordinance.
Paid television: Beginning with the April 2020 tax period, the Cook County Department of Revenue will no longer collect amusement tax on paid television. Accordingly, businesses should stop collecting such tax from their patrons on April 1, 2020. Pursuant to Section 34-71 of the Uniform Penalties, Interest and Procedures Ordinance, if a business does collect amusement tax on paid television on or after April 1, 2020, that business must refund it to the patron or remit it to the Department.
Boat rides/tours: Beginning with the April 2020 tax period, the Cook County Department of Revenue will no longer collect amusement tax on boat rides/tours in Lake Michigan and the Chicago River. Accordingly, businesses should stop collecting such tax from their patrons on April 1, 2020. Pursuant to Section 34-71 of the Uniform Penalties, Interest and Procedures Ordinance, if a business does collect amusement tax on boat tours/rides on or after April 1, 2020, that business must refund it to the patron or remit it to the Department.
Please reference the Sample tax return for registration of the Amusement Tax Return Form (Please call Revenue for new form). Every Owner, Manager or Operator of an amusement or a place where an amusement is being held in the County of Cook County must file a return by the due date each month. Amusement Tax due date is the 20th of each month.
Amusement Tax Schedule A
Is the detail schedule of Gross Receipts from Admission Fees, Cover Charges and all other Amusements. This schedule is used to compute Amusement Tax on the Amusement Tax Return Form.
Amusement Tax Exemptions
As of 12/14/2023, applications for exemptions are no longer required, but owners/operators of exempt events must register with the department. The department can audit such owners/operators, at which time books and records must be provided to show an event is exempt.