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
10/5/2015
/ City of Chicago ,
Commerce Clause ,
Declaratory Relief ,
Due Process ,
Extraterritoriality Rules ,
Hertz ,
Injunctive Relief ,
Local Ordinance ,
Permanent Injunctions ,
Rebuttable Presumptions ,
Rental Tax ,
Sales & Use Tax ,
Standing ,
Summary Judgment ,
Tax Exemptions
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