Office of the City Clerk - Record #: O2015-7776

• Record #: O2015-7776
• Type: Ordinance
• Status: Failed to Pass
• Intro date: 10/21/2015
• Current Controlling Legislative Body: Committee on Finance
• 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
• Related files: R2019-362

Date	Journal Page Number	Action By	Action	Result
5/29/2019		City Council	Failed to Pass
10/26/2015		Committee on Finance	Held in Committee	Pass
10/21/2015	11227	City Council	Referred

Finance Committee October 21,2015 City Council Meeting

ORDINANCE


BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CHICAGO:

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)...