Amusement Tax

Ordinance

“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 contact Gary Michals at (312) 603-7224 or gary.michals@cookcountyil.gov to ensure compliance with the ordinance.”

Cook County Amusement Tax Ordinance
(links to Ordinances at municode.com)
An ordinance providing for the imposition of a tax on any exhibition, performance, presentation or show for entertainment purposes.

Amended Amusement Tax Ordinance

On February 1, 2012, the Cook County Department of Revenue amended its Amusement Tax Ordinance

Cook County Amusement Tax Ordinance Amendment Ruling #1 (cc_amuse_amend1.pdf” – 24KB )
Amendment ruling providing definition of an amusement for “Paid Televison.” (Effective September 1, 2007)


Forms

Amusement Tax Return

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 – 20th of each month

Amusement Tax Schedule A

Download Amusement Tax Schedule A (“AMUSEMENT TAX SCHEDULE A.pdf” – 38KB )
Detail Schedule of Gross Receipts from Admission Fees, Cover Charges and All Other Amusement to compute Amusement Tax in the Amusement Tax Return Form.

Amusement Tax Schedule B

Download Amusement Tax Schedule B (“AMUSEMENT TAX SCHEDULE B.pdf” – 39KB )

Detail Schedule of Amusement Tax Paid to Cook County Municipalities to compute Amusement Tax in the Amusement Tax Return Form.


 Amusement Tax Amended for Exemptions

On February 1, 2012, the Cook County Department of Revenue amended its Amended Amusement Tax Ordinance . As part of this amendment, all applications for exemption are required to be submitted in writing at least 45 days prior to the event and the decision to grant exemptions for tax liabilities in excess of $150,000 will now be made by the Cook County Board of Commissioners.
To obtain a copy of the Amusement Tax Exemption Policy Notice, please click here.
To obtain an Amusement Tax Exemption Packet, please click here.