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File #: 16-1383    Version: 1 Name: AMUSEMENT TAX ORDINANCE (Definitions)
Type: Ordinance Amendment Status: Approved
File created: 1/27/2016 In control: Finance Committee
On agenda: 4/13/2016 Final action: 5/11/2016
Title: PROPOSED ORDINANCE AMENDMENT AMUSEMENT TAX ORDINANCE BE IT ORDAINED, by the Cook County Board of Commissioners, that Chapter 74 - Taxation, Article X. Amusement Tax, Section 74-391 of the Cook County Code is hereby amended as Follows: Sec. 74-391. Definitions. The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: Amusement means any exhibition, performance, presentation or show for entertainment purposes, including, but not limited to, any theatrical, dramatic, musical or spectacular performance, promotional show, motion picture show, flower, poultry or animal show, animal act, circus, rodeo, athletic contest, sport, game or similar exhibition, such as boxing, wrestling, skating, dancing, swimming, riding on animals or vehicles, baseball, basketball, softball, soccer, football, tennis, golf, hockey, track and field games...
Sponsors: TONI PRECKWINKLE (President)
title
PROPOSED ORDINANCE AMENDMENT

AMUSEMENT TAX ORDINANCE

BE IT ORDAINED, by the Cook County Board of Commissioners, that Chapter 74 - Taxation, Article X. Amusement Tax, Section 74-391 of the Cook County Code is hereby amended as Follows:

Sec. 74-391. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Amusement means any exhibition, performance, presentation or show for entertainment purposes, including, but not limited to, any theatrical, dramatic, musical or spectacular performance, promotional show, motion picture show, flower, poultry or animal show, animal act, circus, rodeo, athletic contest, sport, game or similar exhibition, such as boxing, wrestling, skating, dancing, swimming, riding on animals or vehicles, baseball, basketball, softball, soccer, football, tennis, golf, hockey, track and field games, bowling, or billiard and pool games. For purposes of this article, the term "amusement" shall not mean any recreational activity offered for public participation or on a membership or other basis, including, but not limited to, carnivals, amusement park rides and games, bowling, billiards and pool games, dancing, tennis, golf, racquetball, swimming, weightlifting, body building or similar activities. For purposes of this article, the term "amusement" shall not mean raffles, as defined in 230 ILCS 15/1 (Raffles Act-definitions), intertrack wagering facilities, as defined in the Illinois Horse Racing Act of 1975 (230 ILCS 5/1 et seq.), or automatic amusement devices.

Automatic amusement devices means any machine which upon the insertion of a coin, slug, token, or similar object may be operated generally by any person for use as a game, entertainment or amusement, whether or not registering a score, and includes, but is not limited to, such devices as jukeboxes, mar...

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