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Amusement Tax (7510)

Municipal Code Reference: 4-156
CAPS Code Reference: 1002920051201
Tax Return Form Code: Form 7510
  1. Owners, managers, operators of places where amusements are conducted collect tax from patrons for witnessing or participating in amusements
  2. Resellers of tickets collect tax on the face value or markup if they paid tax on the face value when they purchased the tickets.
Tax Base: 9% for all other types of amusements.
5% of admission receipts applied to live theatrical, musical, and other live cultural performances held in an auditorium, theater, or other space whose maximum capacity (including balconies) of more than 750 persons.
Exemptions, Deductions and Credits:

Certain live theater, special seating areas (i.e. skybox seating), and amusements held by religious, charitable, and not-for-profit organizations for fund raising purposes are exempt, but are restricted to two events per calendar year not exceeding a total of 14 calendar days.

Amusement Tax Exemption Application

Amusement Tax Exemption Application - DJ's

Rulings and Procedures:

Amusement Ruling 1: Entertainment and Recreational Activities
Amusement Ruling 2: Boat Rides and Boat Leases
Amusement Ruling 3: Record Retention Requirements

Amusement Ruling 4: Live Cultural Performance Exemption - DJ's

December 1998 Information Bulletin
December 2006 Information Bulletin
January 2008 Information Bulletin
March 2009 Information Bulletin