Cook County amends its amusement-tax code to clarify that its officials aren’t in the business of defining “fine art”—but several small venues are still stuck in administrative hearings arguing about exactly that.
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Cook County doubles down: Rap, rock, country, and DJ sets are not ‘fine arts,’ not exempt from amusement tax
At Cook County’s latest hearing on its small-venue amusement-tax exemption, the government dealt several businesses a blow that could eventually cost them hundreds of thousands of dollars apiece.
Cook County goes after small venues for back taxes, arguing their bookings don’t count as live music or culture
Beauty Bar is among several small venues that Cook County claims shouldn’t have been exempt from an amusement tax—a decision that, if it stands, could shut them down.