Chicago-area official rules that rap and rock don’t qualify as “fine art”
Answering once and for all the nebulous question of what counts as “fine art”—as only a mid-level Illinois bureaucrat can—a Chicago-area official has ruled that rock, rap, country, electronic music, DJ sets, and pretty much any sounds that don’t involve viking helmets or a harpsichord probably won’t be making the cut.
The wide-sweeping aesthetic declaration comes as part of Cook County’s ongoing arguments about its tax code, and specifically the amusement tax levied against concerts, sporting events, “flower, poultry or animal shows,” and any number of other ways the people of the Windy City get their kicks. The county is claiming hundreds of thousands of dollars in back taxes from venues it claims illegally decided to forego paying the 3 percent charge.
The crux of the argument—which mostly affects smaller clubs and bars that often cater to electronic shows or DJ sets—comes down to Sec. 74-392 (d) (1) of the Cook County Code Of Ordinances, which reads,
“The tax imposed in subsection (a) of this section shall not apply to or be imposed upon: The admission fees to witness in person, live theatrical, live musical or other live cultural performances that take place in any auditorium, theater or other space in the County, whose maximum capacity, including all balconies and other sections, is not more than 750 persons,”