Amusement & Entertainment Tax

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Amusement & Entertainment Tax

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Pursuant to Ordinance 3862-2006, The Village of Hoffman Estates imposes a six percent (6%) “amusement and entertainment surcharge” on the admission fee or charge on every amusement and entertainment event in the Village. “Event” includes, but is not limited to,

  • Any amusement device;
  • Any athletic contest, event, activity, exhibition, performance, presentation or show;
  • Any licensed concert;
  • Any comedic, theatrical, dramatic, musical, ice show, opera, or spectator performance or production, or similar live or recorded entertainment;
  • Any show, antique or flower show, home show, speech, or lecture;
  • Any exhibition of art or handicrafts or products;
  • Any animal exhibition or show, animal act, circus, or rodeo.

A monthly amusement and entertainment surcharge return, prepared on a calendar month basis, shall be filed by each Property Owner, manager, licensee, or operator of each amusement and entertainment in the Village.  The form is to show the gross receipts from the amusement and entertainment, the number of admission tickets sold and issued, and the amount of amusement and entertainment surcharge collected. Said surcharge returns and payment of the amusement and entertainment surcharge collected during the reporting period, are to be received by the Village no later than the last day of the calendar month succeeding the end of the monthly filing period.

For more information regarding the surcharge, listing of included and excluded amusement and entertainment events, and more details on this, please reference Ordinance 3862-2006 and Ordinance 4500-2015.  For any questions, feel free to contact Laurel Warren at (847) 843-4801.