Cook County doubles down: Rap, rock, country, and DJ sets are not ‘fine arts,’ not exempt from amusement tax
Lee V. Gaines
August 22, 2016 at 5:14PM
This is more than a cultural debate, though, because these definitions affect which small Chicago venues are entitled to an exemption from the county's 3 percent amusement tax on cover and ticket charges. Anita Richardson, a hearing officer appointed by the county's Department of Administrative Hearings, seemed to be arguing this morning that only small venues that book chamber orchestras, symphony orchestras, or operas should be entitled to the tax break—those relying instead on "rap music, country music, and rock 'n' roll" in addition to electronic music and DJ performances should have to pay. "Rap music, country music, and rock 'n' roll" do not fall under the purview of "fine art," she explained.