Illinois Appellate Court Finds Chicago Bears Ticket Holder Amenities Taxable
The First District of the Illinois Appellate Court, in Chicago Bears Football Club v. Cook County Department of Revenue, 2014 IL App (1st) 122892 (Aug. 6, 2014), affirmed an administrative determination finding that the Chicago Bears owe Cook County more than $4.1 million in amusement tax and related interest, on the basis that the amenities and privileges enjoyed by Bears premium ticket holders are taxable admission charges. The ordinance at issue imposes tax on “admission […]