City of Chicago v. Stubhub, Inc.

(Modified upon denial of rehearing 11/26/12.) Municipalities may not require electronic intermediaries to collect and remit amusement taxes on resold tickets. Defendant company provides services that help users sell their tickets, and is compensated for those services, is a "reseller's agent" under City Ordinance. (KILBRIDE, FREEMAN, THOMAS, GARMAN, KARMEIER, and BURKE, concurring.)