IN THE CIRCUIT COURT OF COOK COUNTY, ILLINOIS
COUNTY DEPARTMENT, CHANCERY DIVISION

LABELL, JARED IABELL,
SILAS PEPPLE, NATALIE BEZEK,
EMILY ROSE, and BRYANT
JACEECN-GREEN

Case Ne.

Plaintiff's,
v.
THE CITY OF CHICAGO, and DAN

WIDAWSKY, in his ef?cial capacity as
Cemptruller cf the City ef Chicage,




l'








Defendants.
COMPLAINT FOR DECIARATORY AND INJUNCTIVE RELIEF
Intreductinn
1. On June 9, 2015, the City cf Chicagn?s Finance Department issued a

ruling extending the city?s 9% ?Amusement Tax.? to ccver Internet-based streaming
videe services such as Net?ix, Internet-based streaming audio and music services
such as Spatify, and Internet-based gaming services such as Xbes Live services
the Cit}.F has never taxed hefcre and which the Cit}F Ccunci] has never authorised
the Finance Department tc tax. This lawsuit challenges that ruling far exceedingr

the Finance Department?s ?uthOI'Itjr and as a viclaticn ef the federal Internet Tar:

Freedem Act U.S.C. 151 note {2015].

 

Jurisdiction
2. This Ceurt has subject matter jurisdictiun ever this matter under T35

ILCS 5i2-T?1 because Plaintiff's seek a declaratcrv judgment that a tax ruling