Bloomberg Tax
March 14, 2022, 4:54 PMUpdated: March 14, 2022, 9:25 PM

Apple Loses Bid to Overturn Chicago’s Unique ‘Netflix Tax’ (1)

Michael J. Bologna
Michael J. Bologna
Staff Correspondent

An Illinois trial court judge has dismissed Apple Inc.’s latest effort to jettison Chicago’s “Netflix tax,” but he left the door open for the tech giant to file an amended complaint.

Cook County Circuit Court Judge Dan Duffy granted Chicago’s motion to dismiss the lawsuit objecting to Amusement Tax Ruling No. 5, a 2015 revenue program imposing a 9% tax on streaming entertainment services. Duffy wrote that Apple is not required to present evidence at this stage of the litigation, “but it must plead facts” sufficient to state a cause of action upon which relief can be granted. ...

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