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.
The county’s chief financial officer says he disagrees with a hearing officer’s interpretation that only musical genres considered “fine art” are exempt from an 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.
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.
A proposal to tax ticket sales for Lyric Opera and the Chicago Symphony Orchestra has been tabled, for now.
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