Cook County’s chief financial officer claims the government agency never sought to define what art or music is, nor has it tried to tax small venues accordingly.
For example, he says, no one in the county would dispute that a live set by famed Chicago DJ Frankie Knuckles constitutes a performance of original music, and the show would be exempt from the amusement tax so long as it occurred in a small venue.
Samstein and Cook County Department of Revenue public information officer Ted Nelson declined to comment on the specifics of the Beauty Bar and Evil Olive cases.
But Samstein says that any notice from the county of back taxes owed should come as no surprise to these businesses. “You don’t see any situations where a taxpayer suddenly finds themselves in an administrative hearing,” he says. In most situations “auditors have been trying to solicit information for the better part of two years.”
Samstein declined to respond to Fritchey’s request.
