I think it's specifically Chicago: >Chicago’s 9% amusement tax extends to all “amusements that are delivered electronically.” If you stay home and watch a movi

I think it's specifically Chicago: >Chicago’s 9% amusement tax extends to all “amusements that are delivered electronically.” If you stay home and watch a movie, you pay the same tax rate as you would if seeing it in theaters. https://www.illinoispolicy.org/this-christmas-your-gift-from-chicago-is-9-tax-even-if-home-alone/ https://www.illinoispolicy.org/this-christmas-your-gift-from...