Amusement Tax

Amusement Tax


Effective June 1, 2019, by the passage of Ordinance 5256, there is a 4.00% gross receipts tax levied on any event, activity, exhibition, performance, presentation, or show for entertainment purposes, to which an Admission Fee or Charge is imposed. 

Definition


"Amusement" means any event, activity, exhibition, performance, presentation, or show for entertainment purposes, to which an Admission Fee or Charge is imposed, which is exhibited or staged in the Village, including, but not limited to, the following:

  1. Any comedic, theatrical, dramatic, musical, opera, or spectator performance or production, or similar live or recorded entertainment; and
  2. Any bowling, billiard and pool games, laser tag, miniature golf, golf simulator facilities, and trampoline parks; and
  3. Any movie, motion picture film projection and motion picture show.

Summary of Tax Ordinance

Effective Date


This ordinance went into effect on June 1, 2019.

Items Included


"Amusement" is defined as any event, activity, exhibition, performance, presentation, or show for entertainment purposes, to which an Admission Fee or Charge is imposed, which is exhibited or staged in the Village, including, but not limited to, the following:

  1. Any comedic, theatrical, dramatic, musical, opera, or spectator performance or production, or similar live or recorded entertainment; and
  2. Any bowling, billiard and pool games, laser tag, miniature golf, golf simulator facilities, and trampoline parks; and
  3. Any movie, motion picture film projection and motion picture show.

Exempt

Entities


Entities that are exempt from the amusement tax include the following:

                a. Religious, educational and charitable institutions, societies or organizations; or
                b. Not-for-profit entities duly qualified under the laws of the State of Illinois; or
                c. Governmental entities.

Commission


Businesses that remit the tax on time may keep a commission of 1% of the amount of the tax, to reimburse for expenses incurred in the administration of the tax.

Payments Due


Payments are due on or before the 1st day of the 2nd month after the taxes have been collected. For example, taxes collected in June are due by August 1st; taxes collected in July are due by September 1st. Send payments to:

Village of Wheeling
Amusement Tax
2 Community Boulevard
Wheeling, IL 60090

More Information 

Please email your questions to mmondschain@wheelingil.gov.

Forms


Amusement Registration Form
Amusement Tax Return Form