City of Chicago

News & Analysis as of

Taxpayers Stand to Lose Under Chicago’s Lease Tax VDA Offer

Yesterday, the City of Chicago (City) Department of Finance (Department) published an Information Bulletin that provides additional guidance on the Personal Property Lease Transaction Tax (Lease Tax) and extends a new...more

Chicago Mayor’s Tax-Heavy Budget Passes: Lease and Amusement Tax Implications

Last week the Chicago City Council approved Mayor Rahm Emanuel’s 2016 revenue ordinance as part of his tax-laden budget proposal. The revenue ordinance included noteworthy changes to the personal property lease transaction...more

Illinois Local Sales Tax Sourcing Update: Tax Administration by Lawsuit Vanquished (for Now)

On October 16, the Circuit Court of Cook County (the “Court”), in an order authored by Judge Peter Flynn, dismissed a lawsuit by the City of Chicago (the “City”) and the Village of Skokie (collectively the “Plaintiffs”)...more

Chicago City Council approves changes to Transit Oriented Development

The City of Chicago City Council voted on Thursday, Sept. 25 to approve a revised Transit Oriented Development (TOD) ordinance. The revised TOD ordinance expands the boundaries of eligible properties and allows the...more

Illinois Appellate Court Holds City of Chicago Tax on Cars Rented Outside of but Used Within the City Valid

An Illinois Appellate Court, in Hertz Corp. v. City of Chicago, 2015 IL App (1st) 123210 (Sept. 22, 2015), gave the City of Chicago (City) permission to require rental car companies to collect tax on vehicle rentals from...more

In Chicago, Taxing the Cloud Will Wait (Mostly) Until 2016

The City of Chicago has announced that it will be delaying the effective date for its recent ruling under the Personal Property Lease Transaction Tax until January 1, 2016. Personal Property Lease Transaction Tax Ruling #12...more

Illinois Court Strikes Down Chicago Pension Reforms, Deepening City's Financial Crisis

On July 24, 2015, Judge Rita M. Novak of the Circuit Court of Cook County, Illinois struck down recently enacted legislation designed to shore up two of the City of Chicago’s severely underfunded pension plans by, among other...more

Advertising Law - July 2015 #3

Harlem Globetrotters Get an Assist From CARU - In a rare loss, the Harlem Globetrotters agreed, at the direction of the Children's Advertising Review Unit (CARU), that their age-screening practices for the company's...more

Chicago's New Lease Tax Applies to Personal Property and “The Cloud” - The Tax Includes "Non-Possessory Computer Leases" Unless...

The Chicago Department of Finance (the "Department") issued Lease Transaction Tax Ruling No. 12 with respect to application of Chicago's Personal Property Lease Transaction Tax (the "lease tax") to non-possessory computer...more

Higher Chicago Minimum Wage Takes Effect July 1, 2015

Beginning July 1, 2015, Chicago's minimum wage will increase to $10.00 per hour. This is the first of a series of tiered minimum wage increases. The new minimum wage rate is $1.75 higher than the current Illinois minimum wage...more

Illinois and Chicago “Ban the Box” Laws Take Effect

Illinois’ and Chicago’s “ban the box” laws took effect on January 1. Both laws prohibit private employers from making criminal inquiries until after an applicant has been notified of his or her selection for an interview...more

More Tax Money for the City of Chicago in 2015: Broader Bases, Increased Rates and Lesser Credit

The City of Chicago’s (City’s) 2015 budget includes a number of changes to taxing ordinances found in titles 3 and 4 of the Chicago Municipal Code. The City of Chicago Department of Finance has notified taxpayers and tax...more

City of Chicago Expands “Ban the Box” Law to Smaller Employers and City Agencies

Effective January 1, 2015, the City of Chicago expanded the coverage of Illinois’s “ban the box” law within city limits. The amended Human Rights Ordinance, Section 2-160-010 of the Municipal Code of Chicago, effectively...more

Ninth Circuit: Ordinance Criminalizing Living in Car Is Unconstitutionally Vague

If you eat, talk on the phone, and escape the rain in your car, are you using the car “as living quarters either overnight, day-by-day, or otherwise?” What if you load up the car with personal belongings for a camping...more

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