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, 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.
Amusement Tax Schedule A
This is a detailed 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 December 14, 2023, applications for exemptions are no longer required; however, owners and operators of exempt events must register with the Department. The Department may audit such owners and operators, at which time books and records must be provided to demonstrate that an event is exempt.