City of Chicago v. Prog Leasing, LLC

Plaintiff appealed from the circuit court’s dismissal of her qui tam complaint filed on behalf of the City of Chicago and against the defendants seeking penalties and interest for their alleged failure to collect and remit lease taxes as required by the Chicago Municipal Code. At issue on appeal was whether plaintiff’s claim was barred by the City’s false claim act. The appellate court affirmed, concluding that plaintiff’s claim was barred by section 1-22-030(e) of the Chicago Municipal Code because her lawsuit concerned the application, interpretation, or enforcement of a tax ordinance. (MIKVA and C.A. WALKER, concurring)