There Is a Newer Version of the Illinois Compiled Statutes
2005 Illinois 65 ILCS 5/ Illinois Municipal Code. 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.)
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