Effective April 1, 2020, the Cook County Department of Revenue (DOR) will no longer collect amusement tax on sales of paid television. The Cook County DOR’s Amusement Ruling #1 (issued in 2007), which included “Paid Television” in the definition of an amusement, has been rescinded effective April 1, 2020. Per that ruling, “Paid Television” meant programming that can be viewed on a television or other screen, and is transmitted by cable, fiber optics, laser, microwave, radio, satellite, or similar means to members of the public for consideration. If a business does collect Cook County amusement tax on paid television on or after April 1, 2020, the business must refund it to the patron or remit it to the Cook County DOR. (Amusement Tax webpage, Cook County Government Website)