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Apple Suit Against ‘Netflix Tax’ Should be Tossed, Chicago Says

April 20, 2021, 6:25 PM

Apple Inc. shouldn’t be permitted to relitigate constitutional questions around Chicago’s “Netflix tax” because the issues have already been resolved by Illinois courts, the city argued in a brief demanding denial of the tech giant’s challenge.

All of the allegations in Apple’s most recent complaint challenging the city’s Amusement Tax Ruling No. 5, a 2015 revenue program imposing a 9% tax on streaming entertainment services, “were either expressly or impliedly disposed of” in a separate challenge brought by users of Netflix Inc., Hulu LLC, and Spotify, the city argued in its April 16 motion to dismiss.

Chicago pointed...

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