Skip to main content
Avalara Help Center

Chicago Amusement Tax

This article applies to:AvaTax

The City of Chicago, Illinois, imposes an amusement tax on “charges paid for the privilege to witness, view or participate in an amusement.” This includes in-person amusements, as well as amusements the are delivered electronically. This guide lists the Avalara tax codes that are subject to the Chicago Amusement Tax.

clipboard_e2eae8147c091ea2dd4ed0b1209198ae3.png  

Important

Avalara supports calculation of the Chicago Amusement Tax, but does not support filing the related Chicago tax return.

Tax codes

The following tax codes are subject to the Chicago Amusement Tax:

Tax code Description
DG010201 Games - Streaming / electronic download *See additional code description
DG010302 Games - Streaming / electronic download with less than permanent ownership - NOTE: Use of this code will apply the Chicago Amusement Tax to all transactions made to Chicago addresses
DI010201 Digital Images - Streaming / electronic download *See additional code description
DM030201 Movies - Streaming / electronic download *See additional code description
DM040201 Music - Streaming / electronic download *See additional code description
DP010201 Photographs - Streaming / electronic download *See additional code description
DV010201 Videos - Streaming / electronic download *See additional code description
DV021010 Digital Audio Visual Works (with rights of less than permanent use) *See Additional AvaTax System Tax Code Information
OA020100 Admissions - Amusement Parks
OA020200 Admissions - Concerts
OA020300 Admissions - Other (includes entertainment) or amusement)
OA020400 Admissions - Sporting Events
OA026346 Billiards, Pool or Domino Parlors
OA029338 Admissions - Participatory Sports or Games
  • Was this article helpful?