Illinois Appellate Court
Civil Court
Tax
Court erred in granting summary judgment for City and against online travel companies, on City's claim that Defendants had failed to collect, and remit to the City, correct amount of Chicago Hotel Accommodations Tax. Customers pay Defendants' service and facilitation fees in exchange for convenient manner to make reservations, rather than the right to occupy hotel rooms. "Gross rental or leasing charge" unambiguously refers to charges in the nature of rent without any deductions. (FITZGERALD SMITH and COBBS, concurring.)