Board of Commissioners of Cook County - File #: 23-5703

• File #: 23-5703
• Version: 1
• Name: Amusement Amendment Board Item 11.2023
• Type: Ordinance Amendment
• Status: Approved
• File created: 11/2/2023
• In control: Finance Committee
• On agenda: 11/16/2023
• Final action: 12/14/2023
• Title: PROPOSED ORDINANCE AMENDMENT AMUSEMENT TAX NOW THEREFORE BE IT ORDAINED, by the Cook County Board of Commissioners that Chapter 74 - Taxation, Article X. Amusement Tax, Sections 74-390 through 74-429 be amended as follows: ARTICLE X. AMUSEMENT TAX Sec. 74-390. Short title. This article shall be known and may be cited as the Cook County Amusement Tax Ordinance. 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, r...
• Sponsors: TONI PRECKWINKLE (President), FRANK J. AGUILAR, ALMA E. ANAYA, SCOTT R. BRITTON, JOHN P. DALEY, DENNIS DEER, BRIDGET DEGNEN, BRIDGET GAINER, MONICA GORDON, BILL LOWRY, DONNA MILLER, STANLEY MOORE, JOSINA MORITA, KEVIN B. MORRISON, SEAN M. MORRISON, ANTHONY J. QUEZADA, TARA S. STAMPS, MAGGIE TREVOR

Date	Ver.	Action By	Motion	Result
12/14/2023	1	Board of Commissioners	approve	Pass
12/13/2023	1	Finance Committee
11/16/2023	1	Board of Commissioners	refer	Pass

title
PROPOSED ORDINANCE AMENDMENT

AMUSEMENT TAX

NOW THEREFORE BE IT ORDAINED, by the Cook County Board of Commissioners that Chapter 74 - Taxation, Article X. Amusement Tax, Sections 74-390 through 74-429 be amended as follows:

ARTICLE X. AMUSEMENT TAX

Sec. 74-390. Short title.

This article shall be known and may be cited as the Cook County Amusement Tax Ordinance.

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, bodybuilding 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 ...