The Evanston City Council voted on May 26, 2020 to introduce an ordinance that would extend its 5% amusement tax to reach online gaming and streaming. The Council stated that the increase is a reaction to a projected decrease in tax revenue from in-person amusement events. Given the “rise in popularity of streaming amusements, staff
Amusement Tax
Amusing Development: Cook County No Longer Applies Amusement Tax to Paid Television
Posted in In the News
Effective April 1, 2020, the Cook County Department of Revenue is no longer applying its amusement tax to sales of paid television to non-residential customers, such as bars and hotels. The amusement tax ordinance never expressly applied to paid television. Rather, in 2007, the Department issued Amusement Ruling #1, which purported to include paid…
Choppy Waters: Illinois Appellate Court Allows Taxpayer’s Late Protest Because of Misleading Department of Revenue Conduct
By Charles Capouet & Scott Wright on
Posted in In the News
On May 22, 2019, the Illinois Appellate Court held that the late filing of a boat tour business’ Amusement Tax protest was excusable. The Cook County Department of Revenue had violated the taxpayer’s procedural due process rights by “affirmatively misleading” it on the proper filing deadline. Cook County law requires that taxpayers protest assessments within…