Bloomberg Tax
Oct. 2, 2019, 12:28 AM

Chicago’s Controversial ‘Netflix Tax’ Gets OK From Illinois Court

Michael J. Bologna
Michael J. Bologna
Staff Correspondent

An Illinois appeals court showed little patience for a constitutional challenge to Chicago’s “Netflix tax,” ruling Oct. 1 the city’s levy on streaming entertainment services had been properly enacted and implemented.

The Appellate Court of Illinois upheld an earlier circuit court ruling that granted Chicago summary judgment in a challenge to the controversial tax. The case had been closely watched by cities across the country because Chicago is one of the few jurisdictions to go after streaming services with a focused tax scheme.

Chicago users of Netflix Inc., Hulu, and Spotify had argued Amusement Tax Ruling No. 5 ...

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