Cook County, Illinois, which includes the city of Chicago, has decided that concerts featuring rap — along with country, rock, and electronic music — do not count as music or culture.
The announcement is part of a transparent attempt to bolster tax revenue, as smaller venues hosting such concerts are exempt from a 3 percent amusement tax if the events are classified as "live theatrical, live musical, or other live cultural performances." Cook County now says such musical performances don't count — a rule change that allows the county to demand $200,000 in back taxes from one venue alone.
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