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 email@example.com to ensure compliance with the ordinance.
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 Amended for Exemptions
On February 1, 2012, the Cook County Department of Revenue 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.