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 ...