What constitutes fine art? That question is at the heart of a battle over which businesses in Cook County should have to pay an amusement tax of 3 percent on ticket and cover charges.
Late this summer, an administrative hearing officer said that rock, rap and DJ sets do not count as fine art, a designation which makes performances exempt from the tax. That opened the door to taxing many smaller venues to the tune of hundreds of thousands of dollars. A final decision is expected in December.
Morning Shift talks to WBEZ’s Dan Weissmann about the latest hearing on the issue, which took place Monday, and on the current state of the battle between venues and Cook County.