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 not ‘in the business of saying what is and what is not fine arts,’ according to CFO
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.
Cook County has become an 80s movie villain in its attempt to tax small music venues to death
Cook County’s effort to bilk small music venues is like a plotline from Footloose.
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.
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