Cook County Amusement Tax: Rules and Requirements

The Cook County Amusement Tax is a levy imposed on patrons for the privilege of attending or participating in various forms of entertainment. The responsibility for collection falls upon the owner, manager, or operator of the amusement. These businesses act as agents for the county, gathering the tax from customers at the point of sale. Once collected, the funds are held in trust by the business before being remitted to the Cook County Department of Revenue. The tax applies to the admission fees or other charges required to witness, view, or participate in a qualifying amusement.

Activities Subject to the Tax

The Cook County ordinance defines an “amusement” in broad terms, encompassing nearly any exhibition, performance, or show intended for entertainment. This includes a wide array of activities subject to the tax, such as:

• Live performances, including theatrical productions, musicals, and concerts
• Spectator events like athletic contests, including baseball, football, and basketball games
• Movie screenings in theaters and other paid presentations
• Participatory sports where a fee is charged, like bowling, golf, and skating
• Promotional shows and various exhibitions, such as flower or animal shows

Certain activities and organizations are specifically exempt from the Cook County Amusement Tax. A significant exemption exists for not-for-profit organizations sponsored by religious or charitable entities when the proceeds are used for fundraising. While formal applications are no longer required, operators must still register the event with the Cook County Department of Revenue. For certain other groups, including fraternal, legion post, social, and political organizations, the exemption is limited to two events per year.

Another key exemption applies to live cultural performances held in smaller venues. Specifically, live theatrical, musical, or other cultural performances that occur in a space with a maximum capacity of less than 750 people are not subject to the tax. The ordinance also carves out exceptions for activities that are primarily instructional rather than for entertainment, and for recreational activities offered on a membership basis, such as at a health club.

Registration Requirements

Any business planning to conduct a taxable amusement within Cook County must first register with the Department of Revenue. This registration is a prerequisite for legally collecting the amusement tax from patrons. The process must be completed no later than 30 days after the business commences its operations.

To register, the owner or operator must complete the Cook County Business Registration application, available on the department’s website. This form requires specific information to identify the business and the nature of its activities. Applicants must provide their legal business name, any assumed business names (DBA), the business address, and a contact phone number. A Federal Employer Identification Number (FEIN) and a detailed description of the amusement being offered are also required.

Tax Calculation and Collection

The primary amusement tax rate in Cook County is 3% of the admission fee or other charges paid by a patron. This rate applies to most general amusements. For certain live performances, the rate varies based on the venue’s capacity. For live theatrical, musical, or other cultural performances in venues with a capacity between 750 and 5,000 people, a 1% rate applies. If the venue’s capacity exceeds 5,000 people, the rate is 1.5%.

The tax is calculated on the “amusement charge,” which is the amount paid for the privilege to enter, witness, or participate in the event. For example, if a ticket to a standard amusement costs $20, the tax would be $0.60 ($20 x 3%). The tax base excludes any other separately stated federal, state, or local taxes imposed on the patron.

Businesses are legally obligated to clearly and separately state the Cook County Amusement Tax on any ticket, receipt, or invoice issued to the customer. This ensures transparency and clarifies the business’s role as a collection agent for the Department of Revenue.

Filing and Remittance Process

After registering and collecting the tax, businesses must file a return and remit the collected funds to the Cook County Department of Revenue on a monthly basis. The deadline for filing the return and paying the tax is the 20th day of the month following the month in which the taxes were collected. For example, taxes collected during July must be reported and paid by August 20th.

The official document used for this process is the Cook County Amusement Tax Return. This form requires the business to report its gross receipts from amusement charges for the period, calculate the total tax due based on the applicable rates, and provide other relevant business information.

The Cook County Department of Revenue provides an online portal for electronic filing and payment, which is the preferred method for many businesses due to its convenience and speed. Alternatively, the form and a check or money order can be sent via mail to the address specified by the department.