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.
Amended Amusement Tax Ordinance
On February 1, 2012, the Cook County Department of Revenue amended its Amusement Tax Ordinance
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)
Amusement Tax Return Form (Please call Revenue for new form)
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 - 20th of each month
Download Amusement Tax Schedule A
("AMUSEMENT TAX SCHEDULE A.pdf" - 38KB )
Detail Schedule of Gross Receipts from Admission Fees, Cover Charges and All Other Amusement to compute Amusement Tax in the Amusement Tax Return Form.
Download Amusement Tax Schedule B
("AMUSEMENT TAX SCHEDULE B.pdf" - 39KB )
Detail Schedule of Amusement Tax Paid to Cook County Municipalities to compute Amusement Tax in the Amusement Tax Return Form.
Finance, Bureau of
118 N. Clark Street Room 1160