IL HB5479

Counties with populations under 35,000 may impose an amusement tax up to 6.5% of admission fees, subject to referendum approval by county voters.

Amusement owners must notify the county board at least 60 days before an event and provide details about the performance type, location, dates, expected attendance (over 1,000 persons), and security/infrastructure plans.

County boards must hold a public hearing 15-60 days before the amusement and vote on whether to impose the tax, notifying the owner at least 15 days prior to the event.

Tax exemptions apply to not-for-profit charitable organizations, religious entities, educational institutions, government entities, raffles, horse racing wagering, automatic amusement devices, and state fairs and agricultural fair events.

Tax revenue goes into the county general fund and must first be directed toward costs incurred by the amusement, including law enforcement, court costs, and public health and safety expenses; failure to pay the tax is a Class B misdemeanor.