Chicago Netflix Tax Upheld
By Michael J. Smoron
Local Government Law,
February 2020
In Labell v. City of Chicago, the appellate court upheld the city’s amusement tax on streaming video, streaming audio, and online gaming services.
Second District Appellate Court determines that the PTELL rules over all
By Ruth A. Schlossberg & Michael J. Smoron
Local Government Law,
July 2016
Hampshire Township Road District v. John A. Cunningham, Kane County Clerk serves as a reminder that the Property Tax Extension Limitation Law statutory scheme is intended to be so broad in scope as to control and prevail over other statutes containing what may otherwise appear to be self-contained referendum procedures independent of PTELL.
Seventh Circuit turns down RLUIPA claims for a bible camp when other options available
By Michael J. Smoron
Local Government Law,
March 2014
The Seventh Circuit’s decision in Eagle Cove Camp and Conference Center, Inc. v. Town of Woodboro, Wisconsin, Oneida County, Wisconsin and Oneida County Board of Adjustment reinforces the need for units of government to develop a carefully prepared comprehensive plan, with options for religious assembly and other activities, and to adhere to it in order to survive a religious-based zoning challenge.
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