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Tax Law

Chicago Suburb Proposes Expansion of Amusement Tax to Streaming

The Evanston City Council voted on May 26, 2020 to introduce an ordinance that would extend its 5% amusement tax to reach online gaming and streaming. The Council stated that the increase is a reaction to a projected decrease in tax revenue from in-person amusement events. Given the “rise in popularity of streaming amusements, staff recommends expansion of the tax to cover these activities.”