A. Except as otherwise provided by this Article, an amusement tax is imposed upon the patrons of every amusement within the City. The rate of the tax shall be equal to nine percent of the admission fees or other charges paid for the privilege to enter, to witness, to view or to participate in such amusement, unless subsection J of this section provides for a lower rate.
B. The tax imposed by subsection A shall not apply to the following persons or privileges:
(1) patrons of automatic amusement machines as defined in Article II of this Chapter, or
(1.5) patrons of master sports wagering licensees as defined in Article VII of this Chapter, to the extent that the charges paid by such patrons are part of the adjusted gross sports wagering receipts that are subject to the tax imposed by Article VII of this Chapter; provided, however, this shall not include any separate charge paid by a patron of a master sports wagering licensee for the privilege of engaging in the activity of sports wagering, or
(2) the privilege of witnessing or participating in any stock show or business show that is not open to the general public, or
(3) the privilege of hiring a pedicab licensed under Chapter 9-110 of this code, or
(4) the privilege of witnessing or participating in any amateur production or activity, such as amateur musicals, plays and athletic events, conducted by a not-for-profit organization operated exclusively for charitable, educational or religious purposes, or
(4.1) the privilege of participating in any amateur event, such as an amateur athletic event, where (a) the event takes place primarily on the public way or other public property, (b) any required permits are obtained, (c) the event, or the organization conducting the event, is open to the public, (d) at least 100 individuals pay to participate in the event, and (e) the event will promote or celebrate the City, its civic institutions, or public activities or events in the City, and will promote the interests and welfare of the City, or
(5) subject to satisfying the requirement contained in subsection (C) of this section, the privilege of witnessing or participating in any amusement sponsored or conducted by and the proceeds of which, after payment of reasonable expenses, inure exclusively to the benefit of:
(a) religious, educational and charitable institutions, societies or organizations;
(b) societies or organizations for the prevention of cruelty to children or animals;
(c) societies or organizations conducted and maintained for the purpose of civic improvement;
(d) fraternal organizations, legion posts, social and political groups which conduct amusements, sponsored occasionally but not more often than twice yearly;
Provided, however, that the entities described in paragraphs (a) to (d) are not-for-profit institutions, organizations, groups or societies, where no part of the net earnings inure to the benefit of any private shareholder or person;
(e) organizations or persons in the armed services of the United States, or National Guard organizations, reserve officers' associations, or organizations or posts of war veterans, or auxiliary units or societies of such posts or organizations, if such posts, organizations, units or societies are organized in the State of Illinois, and if no part of their earnings inure to the benefit of any private shareholder or person;
(f) organizations or associations created and maintained for the purpose of benefiting the members, or dependents or heirs of members, of the police or fire departments of any political subdivision of the State of Illinois.
Provided that the exemptions contained in paragraphs (a) through (f) shall apply only to benefits or other fundraising events and shall not apply to more than two events per calendar year which shall not exceed a total of 14 calendar days;
(g) societies or organizations conducted for the sole purpose of maintaining symphony orchestras, opera performances or artistic presentations, including, but not limited to, musical presentations ("artistic societies or organizations"), if the artistic society or organization (i) receives substantial support from voluntary contributions, (ii) is a not-for-profit institution where no part of the net earnings inure to the benefit of any private shareholder or person, and (iii) either (a) bears all risk of financial loss from its presentation of the amusement and the amusement is limited to an engagement of not more than eight calendar days over the course of a calendar year or (b) is substantially and materially involved in the production and performance of the amusement. Where an amusement is sponsored or conducted by two or more artistic societies or organizations, the requirements of subsections (i) and (ii) of this subsection 4-156-020(B)(5)(g) must be met by each of such artistic societies or organizations, but the requirements of subsection (iii) may be met by any of such artistic societies or organizations, individually or in combination.
C. (1) None of the exemptions contained in subsection B(5) of this section shall apply to a person or privilege unless a written notice of the amusement is filed with the department of finance at least 30 calendar days prior to the amusement or 15 calendar days prior to the date that admission tickets to the amusement are first made available for sale, whichever is earlier. The notice shall be on a form prescribed by the comptroller, and shall contain all information and materials necessary to permit the department of finance to consider whether the exemption claimed by the applicant is applicable. For the exemptions contained in subsections B(5)(a) through (f), the notice shall contain information and materials necessary to demonstrate that the proceeds intended to inure exclusively to the benefit of the exempt entity or entities are reasonably anticipated to equal at least 10 percent of the gross revenues from the amusement.
(2) Upon the request of the person filing the notice, the department of finance shall indicate within 14 calendar days after receiving the notice whether the claimed exemption does or does not apply, or whether additional information is necessary to make a determination.
D. (1) The tax imposed in subsection A of this section shall not apply to or be imposed upon the admission fees to witness in person live theatrical, live musical or other live cultural performances that take place in any auditorium, theater or other space in the city whose maximum capacity, including all balconies and other sections, is not more than 1500 persons.
(2) Initiation fees and membership dues paid to a health club, racquetball club, tennis club or a similar club or organization, when such club or organization is organized and operated on a membership basis and for the recreational purposes of its members and its members' guests, shall be exempt from the tax imposed in subsection A of this section. This exemption shall not be construed to apply to any fees paid or based upon, in any way whatsoever, a per-event or a per-admission basis.
E. [Reserved.]
F. The tax imposed in subsection A of this section shall apply to and be imposed upon 100 percent of the admission fees or other charges (including, but not limited to, the gross lease or rental amount) paid for the privilege of using special seating areas to witness or to view an amusement; provided, however, that the amusement tax that would otherwise be due upon such charges shall be reduced by any other city taxes imposed on such charges, if such taxes are separately stated and paid by the patron, either directly or as an authorized reimbursement.
G. It shall be presumed that all amusements are subject to tax under this article until the contrary is established by books, records or other documentary evidence.
G.1. In the case of amusements that are delivered electronically to mobile devices, as in the case of video streaming, audio streaming and on-line games, the rules set forth in the Illinois Mobile Telecommunications Sourcing Conformity Act, 35 ILCS 638, as amended, may be utilized for the purpose of determining which customers and charges are subject to the tax imposed by this chapter. If those rules indicate that the tax applies, it shall be presumed that the tax does apply unless the contrary is established by books, records or other documentary evidence.
H. For the purpose of determining the amount of the amusement tax due under Section 4-156-020, admission fees or other charges shall be computed exclusive of this tax, any federal, state or county taxes imposed upon the amusement patron for amusement services and any separately stated optional charges for nonamusement services or for the sale or use of tangible personal property. The fact that the patron could have avoided the charge by obtaining the privilege from or through a different owner, manager or operator, pursuant to different terms, or through a course of performance that would have avoided the obligation to pay the charge, does not make the charge "optional".
I. It is unlawful for any person to produce, present, conduct, or resell tickets to, any amusement without collection of the tax, except as provided in this article.
J. Notwithstanding subsection A of this section, the rate of the tax imposed upon the buyer of a ticket or other license in a resale transaction shall be equal to three percent of the admission fees or other charges paid for the ticket or other license in the resale transaction. If the buyer in a resale transaction purchases the ticket or other license for purposes of resale, then no tax shall be due from such buyer on the purchase of such ticket or other license if such buyer is registered as a tax collector under Section 4-156-030 of this Article, as evidenced by a certificate issued by the department of finance, or as otherwise confirmed by the department of finance. If the original sale of a ticket or other license is fully or partially exempt from the tax imposed by this Section 4-156-020, such exemption shall carryover and apply to the resale of such ticket or other license.
K. To prevent multiple taxation, any patron who pays the tax imposed by this chapter may claim a credit equal to any municipal tax properly due and actually paid to another municipality with respect to the same admission fees or other charges. The credit may not exceed the amount of the tax imposed by this chapter that otherwise would be due.
(Added Coun. J. 12-9-92, p. 25465; Amend Coun. J. 12-15-92, p. 27387; Amend Coun. J. 11-10-94, p. 59125; Amend Coun. J. 11-15-95, p. 11995; Amend Coun. J. 7-30-97, p. 48760; Amend Coun. J. 11-12-98, p. 81835; Amend Coun. J. 4-21-99, p. 91750; Amend Coun. J. 12-15-04, p. 39840, § 1; Amend Coun. J. 6-13-07, p. 1943, § 1; Amend Coun. J. 11-13-07, p. 15814, § 1; Amend Coun. J. 11-19-08, p. 48243, Art. I, § 1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 4; Amend Coun. J. 11-26-13, p. 67528, § 2; Amend Coun. J. 4-30-14, p. 80633, § 4; Amend Coun. J. 11-19-14, p. 98063, § 4; Amend Coun. J. 10-28-15, p. 12062, Art. IV, § 1; Amend Coun. J. 11-16-16, p. 38042, Art. III, § 4; Amend Coun. J. 6-28-17, p. 50443, § 1; Amend Coun. J. 11-21-17, p. 61858, Art. II, § 6; Amend Coun. J. 4-24-20, p. 15055, § 1; Amend Coun. J. 4-24-20, p. 15498, § 8; Amend Coun. J. 12-15-21, p. 42922, § 2)