Amusement Tax

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.
 

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 
("cc_amuse_return.pdf" - 50KB)
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 - Last Day of Each Month

Amusement Tax Schedule A 
Download Amusement Tax Schedule A
("cc_amuse_sch_a.pdf" - 27KB ) 
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
("cc_amuse_sch_b.pdf" - 27KB ) 
Detail Schedule of Amusement Tax Paid to Cook County Municipalities to compute Amusement Tax in the Amusement Tax Return Form.

Application for Exemptions
Download Application for Exemptions Form
Application for exemption from the Cook County Amusement Tax Ordinance due to non-profit status, armed services exemption, or small theater capacity.