Cook County code says venues with a capacity under 750 people are exempt from an amusement tax if their shows are “live musical or other live cultural performances.”

That’s why Bruce Finkelman never worried about it for his small Chicago venue “Beauty Bar,” which opened a few years ago and features DJs playing electronic music.

But Finkelman said now the county is demanding more than $100,000 in back taxes.

In a statement, a Cook County Spokesperson says they are confident the taxes do apply. Both sides are due in court on Monday.

Read more in the Chicago Reader: Cook County goes after small venues for back taxes, arguing their bookings don’t count as live music or culture