Bloomberg Tax
April 20, 2021, 6:25 PM

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

Michael J. Bologna
Michael J. Bologna
Staff Correspondent

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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