Chicago Amusement Tax Registration (cover charges, ticketed events): Chicago restaurant guide
Chicago Department of Finance
What it is
If you charge admission, a cover or ticket price for entertainment, the City's amusement tax applies and you register and remit it through the Department of Finance like the Restaurant Tax.
When a restaurant needs it
Only if you charge admission or a cover for music, DJs, comedy or other amusements (this is also what triggers the PPA license in small venues).
How to apply
Add the amusement tax to your city tax registration (New Accounts Information Sheet) and file through Chicago Business Direct.
Documents you’ll need
- City tax registration
- Ticket/cover sales records
Good to know
BACP's PPA guide notes that charging admission triggers the amusement tax; confirm the current rate with Finance (312-747-4747).
Official source
Finance — Tax Division FAQs · Finance — tax forms (amusement tax exemption application)
Answer a few questions about your space and get every permit in order, with a timeline, a cost range, walkthroughs, and every application filled in for you to sign with Open.
Last reviewed 2026-10-06. Guidance only, not legal advice.