Amusement Tax: Subscribers to Paid Television Programming (7511)

Amusement Tax: Subscribers to Paid Television Programming

  
Municipal Code Reference: 4-156
CAPS Code Reference: 1002920051201
Tax Return Form Code: Form 7511
Procedure: The Amusement Tax for Subscribers of Paid Television Programming applies to businesses who subscribe to paid programming in Chicago whose providers do not collect the 9% Amusement Tax.
Tax Rate:

As of 1/1/2025: 10.25% of subscriber fees paid for paid television programming.

Prior to 1/1/2025: 9% of subscriber's fees paid for paid television programming

Exemptions, Deductions and Credits: None
Rulings and Procedures:

November 2016 Information Bulletin

August 1999 Information Bulletin: Providers of Paid Television Programming

 

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