Knowledge Center

Friday, October 04, 2013

Appellate Court Grants Cook County's Motion to Stay the Preliminary Injunction Issued on July 24, 2013

Memo to Clients and Friends

On October 4, 2013, the Appellate Court of Illinois granted Cook County's motion to stay the Preliminary Injunction previously issued by the Cook County Circuit Court on July 24, 2013. 

Pursuant to the Appellate Court's order, taxpayers are now legally obligated to comply with the registration, filing of returns, and payment obligations under the Cook County Non-Titled Personal Property Use Tax.  However, the order also requires that the County "segregate but not process all payments received pursuant to the ordinance[.]"  Moreover, the County "may not enforce the penalty provisions as to registration, seek to penalize taxpayers who do not register, or submit returns, or send out returns during the pendency of the permanent injunction proceedings."  Thus, while taxpayers must file returns and submit payment by the next return due date of October 20, 2013 for the September, 2013 reporting period, the County can neither process the payments or impose penalties for the failure to do so.  Interest, however, may still accumulate on untimely payments. 

A hearing on HMB's Motion for Summary Judgment on the underlying issues before the Cook County Circuit Court is set for October 8, 2013.

If you have questions regarding Cook County Non-Titled Personal Property Use Tax, please contact an HMB SALT attorney.

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