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(65 ILCS 5/11-42-5)
(from Ch. 24, par. 11-42-5)
The corporate authorities of each municipality may license,
tax, regulate, or prohibit hawkers, peddlers, pawnbrokers, itinerant
merchants, transient vendors of merchandise, theatricals and other
exhibitions, shows, and amusements and may license, tax, and regulate all
places for eating or amusement. No municipality may impose a tax under this Section, or impose any other amusement or exhibition tax, on ticket sales, membership fees, or any other charges for attending exhibitions or attractions associated with a zoological park authorized under Section 40 of the Cook County Forest Preserve District Act, nor may any municipality impose a duty to collect a tax under this Section, or any other amusement or exhibition tax, on any owner or operator of a zoological park authorized under Section 40 of the Cook County Forest Preserve District Act.
(Source: P.A. 96-1516, eff. 2-4-11.)