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Record #: O2015-7776   
Type: Ordinance Status: Failed to Pass
Intro date: 10/21/2015 Current Controlling Legislative Body: Committee on Finance
Final action:
Title: Amendment of Municipal Code Section 4-156-020 by eliminating amusement tax imposed on admission to artistic or musical performances
Sponsors: Arena, John, Hairston, Leslie A., Sawyer, Roderick T., Sadlowski Garza, Susan, Foulkes, Toni, Moore, David H., Munoz, Ricardo, Waguespack, Scott, Ramirez-Rosa, Carlos, Napolitano, Anthony V., Maldonado, Roberto
Topic: MUNICIPAL CODE AMENDMENTS - Title 4 - Businesses, Occupations & Consumer Protection - Ch. 156 Amusements
Attachments: 1. O2015-7776.pdf
Related files: R2019-362
Finance Committee October 21,2015 City Council Meeting



SECTION 1. Section 4-156-020 ofthe Municipal Code of Chicago is hereby amended by deleting the struck-through language and inserting the underscored language as follows:

4-156-020 Tax imposed
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 E of this section provides for a lower rate.
The tax imposed by subsection A shall not apply to the following persons or privileges:

(omitted text is unaffected by this ordinance)

(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 orgariization (i) receives substantial support from voluntary contributions, (ii) is a not for -profit institution where no part ofthe 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 A 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, but the requirements of subsection (iii)...

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