Amusement Tax

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Information about the City of Bloomington's Amusement Tax is available here, including links to the relevant code, registration and remittance forms, and frequently asked questions.

If you need any additional information please contact the Finance Department at (309) 434-2233.

Amusement Tax Chapter 39, Article XIX
Amusement Tax Registration Form
Amusement Tax Remittance Form

Amusement Tax FAQs

  • What is the Amusement Tax?

    The Amusement Tax was adopted by the City to tax exhibitive amusements at 4.0% of gross receipts.

  • What does the Amusement Tax apply to?

    The Amusement Tax applies to amusements and entertainment that are not participative - meaning the patron does not participate; the amusement is exhibitive in nature, meaning it is viewed in exchange for payment of a fee or charge.

    Common examples of exhibitive entertainments: Movie Tickets, Movie or Game Rentals, Cable Television subscriptions, Coliseum, Zoo and Bloomington Center for Performing Arts, and sporting events (in which the patron does not participate).

    Common examples of participative entertainments which are exempt from this tax are: bowling, golf, park and recreation programs, gym memberships, video gaming, and sports programs.

    For further guidance, refer to City Municipal Code, Chapter 39, Article XIX.

  • Are there any exemptions to the Amusement Tax?

    This tax is not intended to be levied in either of these two situations:

    (A) Any amusement sponsored and conducted by a bona fide religious, charitable, or not-for-profit organization where both the following conditions exist:

    1. The organization has received an income tax exemption from the State of Illinois and the IRS; and
    2. The proceeds inure exclusively and solely to the benefit of such organization.

     

    (B) Any non-City operated amusement where both of the following conditions exist:

    1. The amusement is operated or conducted by a park district, a school district, a public or private university, any other unit of local government, or interscholastic organization, whether individually or jointly; and
    2. The place where the amusement is conducted is owned by a park district, a school district, a public or private university, or any other unit of local government, whether individually or jointly.

     

     For other potential exemptions, please carefully review City Municipal Code, Chapter 39, Article XIX.

  • Who is liable for the Amusement Tax?

    It is the responsibility of any business owner who thinks they may be subject to this tax to implement and remit this tax to the City.

    Although the Amusement Tax can be passed on to patrons, the business owner is liable for collecting and submitting this tax to the City. Each Business will need to determine the best mechanism for charging and collecting this tax.

    To register, use the Amusement Tax Registration Form.

    Note: The City retains the right to audit the books of any business subject to this tax as outlined in the municipal code.

  • Can I submit the Amusement Tax on the same form as other local taxes?

    No. Amusement taxes must be submitted separately from any other tax you may be liable for.

    You must use the Amusement Tax Remittance Form.

  • Can I submit Amusement Tax Forms online?

    Not at this time. Instead, forms can be downloaded from our website and filled out online where tax can be calculated automatically and printed out.

  • Can I pay Amusement Taxes online?

    Not at this time. Instead, either:

    1. Mail your form along with a check, or
    2. Bring in your form to the Finance Department along with cash or a check.

  • When do I file the Amusement Tax?

    The Amusement Tax must be remitted by the 25th day of the month following the month of collection.

    1. If you remit by mail, it must be postmarked by the 25th
    2. If you bring in your form to City Hall, we must receive it on the 25th

    For example, Amusement Taxes collected in the month of August must be remitted on or before the 25th of September.

  • What happens if Amusement Tax is remitted after the 25th of the month?

    If taxes are remitted after the 25th of the month:

    1. A 5% late payment penalty fee is applied, AND
    2. A 2% interest charge for each month payment is not received.

  • How do I get started with the Amusement Tax?

    1. Identify whether your business is liable to collect and remit Amusement Taxes.
    2. Register your business with the Finance Department.
    3. Collect and remit taxes to the City’s Finance Department.

     

  • How should I file and pay STRT each month?

    1. Choose and complete the correct form.
    2. Attach the documents requested for each form.
    3. Sign the form.
    4. Write a check (as applicable).
    5. Mail or drop off all documents by the 25th of the month.

    BY MAIL:

    IN-PERSON:
    City of Bloomington City Hall - Finance Department
    ATTN: Amusement Tax Collections Room 100
    PO BOX 3157 109 E. Olive Street
    Bloomington, IL 61702-3157 Bloomington, IL 61704

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