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4-388-110  Amusement tax – Applicability.
   All sales of tickets or other entrance fees allowing patrons access to rooftops in the Wrigley Field Adjacent Area shall be subject to the amusement tax mandated in Chapter 4-156, Article I, of this Municipal Code. Special club licensees must follow the specified procedures for payment set out in Chapter 4-156, Article I, and file any forms prescribed by the commissioner. Provided, however, that the commissioner is hereby authorized to promulgate regulations concerning the pre-payment of the estimated tax due under this section and the timing of payment in accordance with this section.
(Added Coun. J. 5-20-98, p. 69285; Amend Coun. J. 1-20-99, p. 88459; Amend Coun. J. 11-19-08, p. 47220, Art. V, § 5)