Illinois’ Proposed Amusement Tax Will Devastate the Music and Live Performance Ecosystem
(October 29, 2025) — “The National Independent Venue Association (NIVA), the nation’s live performance advocacy organization, strongly opposes the proposed Illinois 7% amusement tax in SB 2111, which would impose a tax on live performance and concert tickets for venues with capacities of 1,500 or more. This measure would inflict severe harm on independent music venues, promoters, and festivals across Illinois at a time when these small businesses and non-profits are fighting for survival. And, it could cause artists and performers to choose other cities and states that do not overtax their fans.
A study out just this month shows that 78% of Illinois’ independent music and performance stages of all sizes are not profitable. Illinois’ proposed amusement tax could be the death blow that causes live performance in communities across the country to go away. Their demise would cause the state to annually lose $4 billion in economic impact and an additional $1.3 billion in wages paid to Illinois workers. Furthermore, this proposal will make it nearly impossible for independent promoters to compete with the Live Nation monopoly on larger shows.
We urge lawmakers to reject the amusement tax proposal in SB 2111. Illinois’ independent venues are not faceless corporations. They are local, homegrown community institutions that create jobs, attract tourism, and foster the arts in every corner of the state. And they need to be protected.”
ABOUT NIVA
The National Independent Venue Association (NIVA) is the national trade association representing thousands of independent live entertainment venues, festivals, promoters, and more. NIVA works to preserve and nurture the ecosystem of live entertainment. NIVA empowers members and their teams with member benefits, advocacy on the state, local, and federal levels, an annual industry-leading conference, and more.
NIVA led the Save Our Stages campaign, culminating in landmark legislation in 2020 that established the $16.25 billion Shuttered Venue Operators Grant program, the largest arts investment in U.S. history.
NIVA is committed to equity in its support of independent stages. It seeks to create and encourage opportunities for venues, promoters, and festivals owned, operated, and staffed by people of color, women, non-binary, LGBTQ+, veterans, and people with disabilities.
CONTACT
Lucky Break PR
Kris Ferraro, Kris@luckybreakpr.com
Mike Stommel, Mike@luckybreakpr.com
