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Form a Business

Tax imposed.

Municipal Code of Chicago § 4-156-973
in effect
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4-156-973 Tax imposed. (a) There is hereby imposed a tax on each primary sports licensee operating in the City. The rate of the tax shall be 10.25% of the adjusted gross sports wagering receipts from sports wagers that are placed within the City: (1) at, or within a 5-block radius of, any of the following: a casino facility, race track facility, or sports facility where sports wagering is allowed under Section 4-156-968; or (2) over the internet or through a mobile application as allowed under Section 4-156-968 and verified as having been placed within the City utilizing the internet wagering system requirements provided in Section 1900.1430 of the Sports Wagering Rules and the sports wagering system requirements provided in Section 1900.1450 of the Sports Wagering Rules. (Added Coun. J. 12-15-21, p. 42922, § 4; Amend Coun. J. 12-19-25, p. 38125, Art. VIII, § 1)
Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2695192Fetched: 10/24/2026

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