The Windy City..."amusement tax" [applies] to any activity that constitutes "watching electronically delivered television shows, movies or videos," "listening to electronically delivered music," or "participating in games, on-line or otherwise." [But] Chicago residents who prefer to download their music...are in luck: The change to the tax law doesn't apply.
A second new city ordinance [taxes] "nonpossessory computer leases," a legalese term for when people pay to access online services such as...databases...cloud storage and other services