Sales Tax Articles
Sales Tax State Activity Update - January 2005
Chicago Issues Amusement Tax
The City of Chicago's Department of Revenue issued a flier to Chicago health and fitness clubs detailing the application of the Chicago Amusement Tax.
The amusement tax is not imposed on membership fees and dues. However, per-event and per-admission fees are subject to the amusement tax.
Section 4-156-020(D)(2) of the Chicago Amusement Tax Ordinance states:
"Initiation fees and membership dues paid to a health club, racquetball club, tennis club or a similar club or organization, when such club or organization is organized and operated on a membership basis and for the recreational purposes of its members and its members' guests, shall be exempt from the tax imposed in subsection A of this section. This exemption shall not be construed to apply to any fees paid or based upon, in any way whatsoever, a per-event or a per-admission basis."
You can contact DOR customer service at 312.747.IRIS (4747)
For more information please click here.
(Chicago DOR website, Amusement Tax Clarification, 12/13/04)
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