Amusement Tax (7510)

Municipal Code Reference: 4-156
CAPS Code Reference: 1002920051201
Tax Return Form Code: Form 7510

Owners, managers, operators of amusements or places where amusements are conducted, and ticket resellers shall collect tax from patrons for witnessing or participating in amusements.

Tax Base:

9% of charges paid.

For registered resellers only: 3% of the admission fees or other charges paid in the resale transaction

Through 12/31/17: 5% of charges paid for certain live theatrical, musical, and other live cultural performances held in an auditorium, theater, or other space whose maximum capacity (including balconies) is more than 750 persons.

Exemptions, Deductions and Credits:

Certain live cultural performances; also certain amusements sponsored by religious, charitable, and not-for-profit organizations for fund raising purposes are exempt, but are restricted to two events per calendar year not exceeding a total of 14 calendar days.

Amusement Tax Exemption Application


Rulings and Procedures:

Amusement Ruling 1: Entertainment and Recreational Activities
Amusement Ruling 2: Boat Rides and Boat Leases
Amusement Ruling 3: Record Retention Requirements
Amusement Ruling 4: Live Cultural Performance Exemption - DJ's
Amusement Ruling 5: Electronically Delivered Amusements

Uniform Revenue Procedures Ordinance Ruling 6: Collection Obligations - Facilitators

December 1998 Information Bulletin: Amusement Tax
December 2006 Information Bulletin: Amusement Tax
January 2008 Information Bulletin: Amusement Tax
March 2009 Information Bulletin: Amusement Tax
January 2021 Information Bulletin: Amusement Tax

Amusement Tax General Info - Updated for 2018


Businesses registered for Amusement Tax with the Chicago Department of Finance.