Amendment of Municipal Code Chapter 4-156 regarding social media amusement tax

• Record number: SO2026-0025395
• Type: Ordinance; category: Municipal Code Amendments
• Status: Final
• Sponsor: Johnson, Brandon
• Committee: Committee on Finance
• Introduced: May 20, 2026
• Final action: Jun 17, 2026
• Official record: Office of the City Clerk

Roll call: Passed Jun 17, 2026

47 yea, 2 nay, 1 absent. This was a divided vote. On motion of Alderperson Dowell, and unsuccessful motion to reconsider by Alderperson Mitchell, the matter was Passed. Voted at the City Council meeting of Jun 17, 2026.

Nay (2): Marty Quinn (13), Scott Waguespack (32)

Yea (44): Daniel La Spata (1), Brian Hopkins (2), Pat Dowell (3), Lamont J. Robinson (4), Desmon C. Yancy (5), William E. Hall (6), Gregory I. Mitchell (7), Michelle A. Harris (8), Anthony Beale (9), Peter Chico (10), Nicole T. Lee (11), Julia M. Ramirez (12), Raymond A. Lopez (15), Stephanie D. Coleman (16), David H. Moore (17), Derrick G. Curtis (18), Matthew J. O'Shea (19), Jeanette B. Taylor (20), Ronnie L. Mosley (21), Michael D. Rodriguez (22), Silvana Tabares (23), Monique L. Scott (24), Jessica L. Fuentes (26), Walter R. Burnett (27), Jason C. Ervin (28), Chris Taliaferro (29), Ruth Cruz (30), Felix Cardona Jr. (31), William Conway (34), Anthony J. Quezada (35), Emma Mitts (37), Nicholas Sposato (38), Samantha Nugent (39), Andre Vasquez Jr. (40), Anthony V. Napolitano (41), Brendan Reilly (42), Timothy R. Knudsen (43), Bennett R. Lawson (44), James M. Gardiner (45), Angela Clay (46), Matthew J. Martin (47), Leni Manaa-Hoppenworth (48), Maria E. Hadden (49), Debra L. Silverstein (50)

Absent (1): Gilbert Villegas (36)

Former members who voted: Jeylu B. Gutierrez (Yea), Byron Sigcho-Lopez (Yea), Rossana Rodriguez Sanchez (Yea)

Plain-language summary

Written by AI (@cf/openai/gpt-oss-120b) from the ordinance text only: SO2026-0025395 Substitute Ordinance.pdf. AI can make mistakes; the official document always wins.

The City Council updated the definition of "social media amusement" and "social media business" in the tax code, clarifying which platforms are covered. Certain services like streaming video, employee communication tools, and advertising networks are excluded. The changes apply to Chicago starting January 1, 2026.

• Defines "social media amusement" as using social media for entertainment.
• Defines "social media business" as a for-profit entity that provides social media amusement and handles consumer data.
• Lists specific exclusions, such as streaming services, employee communication tools, advertising networks, telecom carriers, broadband, community groups, teleconferencing, cloud services, and technical support.
• Specifies the law does not affect news-gathering organizations.
• The ordinance takes effect retroactively to January 1, 2026, with no tax liability for months without consumer use.

Who: The amendment affects social media businesses operating in Chicago and the city’s consumers who use those platforms.

Where: Chicago

Timeline

• May 18, 2026: Recommended to Pass, Committee on Finance
• May 20, 2026: Referred, City Council
• Jun 15, 2026: Substituted
• Jun 17, 2026: Passed, City Council
• Jun 17, 2026: Signed by Mayor, City Council

Documents

• SO2026-0025395_SIGNED.pdf (Legislation)
• SO2026-0025395 Substitute Ordinance.pdf (Legislation)
• O2026-0025395 Ordinance.pdf (Legislation)
• O2026-0025395 Mayoral Letter.pdf (Miscellaneous)
• SO2026-0025395 C.L..pdf (Committee Letter)