Illinois Appellate Court
Civil Court
Tax
County Amusement Tax Ordinance imposes "amusement tax" of 3% of admissions fees or other charges paid for privilege to enter, view or witness amusement. Chicago Bears calculated and paid amusement tax on value of seat for home football games, exclusive of other amenities available to ticket holder, such as club seats and luxury suites, which are charged to ticket holder as part of ticket price. Value of those amenities is subject to amusement tax. Charges paid by fans purchasing premium seats are part of admission fees paid for privilege of viewing game, as premium tickets cannot be obtained without paying premium fees. ALJ correctly assessed Bears owing $4.1 million in delinquent amusement taxes and interest. (HYMAN, concurring; PUCINSKI, dissenting.)