City of Chicago v. City of Kankakee

Illinois Appellate Court
Civil Court
Municipalities
Citation
Case Number: 
2017 IL App (1st) 153531
Decision Date: 
Friday, September 29, 2017
District: 
1st Dist.
Division/County: 
Cook Co., 1st Div.
Holding: 
Reversed and remanded with directions.
Justice: 
PIERCE

(Court opinion corrected 11/1/17.) Plaintiffs, a city and village, sued another city and village and brokerage companies to recover tax revenue that was allegedly unjustly retained by Defendant city and village. Plaintiffs alleged that city and village, with aid of brokers, entered into sales tax rebate agreements whereby retailers would report to State that situs of certain online sales occurred within the Defendant county or village, when in fact sales occurred outside of Illinois. The Illinois Department of Revenue does not have exclusive jurisdiction over unjust enrichment claims in Plaintiff's pending and proposed amended complaints, wherein Plaintiffs stated valid claims of unjust enrichment against Defendants and proposed internet retailer Defendants. (HARIS and SIMON, concurring.)