Amusement Tax - Streaming Tax

Amusement Tax - Streaming Tax

Effective January 1, 2026, by the passage of Ordinance 5770, there is a 4.00% gross receipts tax levied on any video streaming, audio streaming, or online games accessed remotely on a rental or subscription basis.  Does not include cable service or video service provided commercially. 

Definition

"Streaming Amusement" means any video streaming, audio streaming, or remotely-accessed online games made available on a rental or subscription basis, but not transactions where the person pays for the rights of permanent use, where the right of access is purchased by any person with a billing address in the Village.

For streaming amusements delivered electronically to mobile devices, the requirements of the Illinois Mobile Telecommunications Sourcing Conformity Act, 35 ILC 638/1 et seq., as amended, will be utilized for purposes of determining which customers and charges are subject to the tax imposed by this Chapter.  “Streaming amusement” does not include cable service or video service provided on a commercial basis offered by a holder subject to a service provider fee pursuant to Section 21-801 of the Illinois Public Utilities Act, 220 ILCS 5/21-801, or such service offered by an incumbent cable operator subject to a fee paid to the local unit of government as described in 47 U.S.C. Sec. 542.  As used in this Section, “cable service,” “holder,” “incumbent cable operator,” and “video service” have the meanings set forth in Section 21-201 of the Illinois Public Utilities Act, 220 ILCS 5/21-201.

Summary of Tax Ordinance

Effective Date

This ordinance goes into effect on January 1, 2026.

Items Included

"Amusement" is defined as 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; and
  2. Any bowling, billiard and pool games, laser tag, miniature golf, golf simulator facilities, and trampoline parks; and
  3. Any movie, motion picture film projection and motion picture show.

Exempt Entities

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

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

Payments Due

Payments are due on or before the 20th day of the 2nd month after taxes are collected. For example, taxes collected in June are due by July 20th; taxes collected in July are due by August 20th. Send payments to:

Village of Wheeling
Streaming Amusement Tax
2 Community Boulevard
Wheeling, IL 60090

More Information 

Please email your questions to bsmith@wheelingil.gov

Forms

  1. Wheeling Registration Form Streaming Tax
  2. Wheeling Streaming Tax Form Fillable