Amusement Tax

Effective May 1, 2023, by the passage of Ordinance 3043, there is a 5.00% gross receipts tax levied on any event, activity, exhibition, performance, presentation, or show for entertainment purposes, to which an Admission Fee or Charge is imposed.

Definition

"Amusement" means any event, activity, exhibition, performance, presentation, or show for entertainment purposes, to which an Admission Fee or Charge is imposed, which is exhibited or staged in the Village, including, but not limited to, the following:

  1. Any comedic, theatrical, dramatic, musical, opera, or spectator performance or production, or similar live or recorded entertainment, but excluding any performance or entertainment at a bar or restaurant where there is an admission fee; and
  2. Any bowling, billiard, pool games, laser tag, miniature golf, golf simulator facilities, and trampoline parks; and
  3. Any movie, motion picture film projection and motion picture show.

Summary of Tax Ordinance

Effective Date

This ordinance went into effect on May 1, 2023.

Exempt Entities

Entities that are exempt from the amusement tax include the following:

  1. Religious, educational and charitable institutions, societies or organizations; or
  2. Not-for-profit entities duly qualified under the laws of the State of Illinois; or
  3. Governmental entities.

Commission

Businesses that remit the tax on time may keep a commission of 1% of the amount of the tax, to reimburse for expenses incurred in the administration of the tax.

Payments Due

Payments are due on or before the 1st day of the 2nd month after the taxes have been collected. For example, taxes collected in January are due by March 1st; taxes collected in July are due by September 1st. Send payments to:

Village of New Lenox
Amusement Tax
1 Veterans Parkway
New Lenox, IL 60451

More Information

Please email Kim Auchstetter your questions.

Forms