Chicagotribune.com by Amina Elahi: 9/18/2015
“The ‘cloud tax’ nickname refers to the longstanding Amusement Tax and Personal Property Lease Transaction Tax, which the city reinterpreted this summer to apply to services such as Netflix and Spotify, as well as cloud-based business services.
In early August, the city said it would delay the effective date of the business side of the tax to Jan. 1 from Sept. 1. Companies that provide streaming entertainment services to Chicago customers became liable for collecting the Amusement Tax on Sept. 1.”
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