Bloomberg Tax
Feb. 3, 2021, 9:46 AM

Apple Revives Court Challenge to Chicago’s Unique ‘Netflix Tax’

Michael J. Bologna
Michael J. Bologna
Staff Correspondent

Tech giant Apple Inc. is taking another run at Chicago’s “Netflix tax,” filing an amended complaint challenging the constitutionality of the city’s one-of-a-kind tax on streaming entertainment services.

Apple’s complaint contains the same legal objections as its original 2018 action targeting Chicago’s Amusement Tax Ruling No. 5, a 2015 revenue program imposing a 9% amusement tax on streaming entertainment services. But Apple has reconstituted its challenge in Cook County Circuit Court after the presiding judge in the case put the dispute on ice for more than two years while a separate challenge, brought by users of Netflix Inc., Hulu ...

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