It seems odd that this is referred to as the “Netflix” tax while most of the money has been collected from Eventbrite and Fandango, both of whom sell tickets to events physically happening in Chicago and both of whom would already be subject to a variety of other locality taxes as a result.

Even Netflix charges sales tax (or VAT, such as in Europe) in locations that require it (based off your billing address), so I find it hard to see this kind of thing as anything more than greedy governments taxing something simply because they can and know it’s big money.