Division 54 - Athletic Contests and Exhibitions For Gain - Illinois Statutes

      (65 ILCS 5/Art. 11 Div. 54 heading)DIVISION 54. ATHLETIC CONTESTS AND EXHIBITIONS FOR GAIN

(65 ILCS 5/11‑54‑1) (from Ch. 24, par. 11‑54‑1)     Sec. 11‑54‑1. The corporate authorities of each municipality may license, tax, and regulate all athletic contests and exhibitions carried on for gain. This tax shall be based on the gross receipts derived from the sale of admission tickets, but the tax shall not exceed 3% of the gross receipts. (Source: Laws 1961, p. 576.)