City of Chicago v. City of Kankakee

Municipal defendants obtained certain tax distributions based on allegedly missourced sales taxes going back to the year 2000, and Cities now seek to recover those as a proportionate share of the use taxes owed to them under the Use Tax Act (UTA). Illinois Department of Revenue has exclusive authority under Finance Act to distribute or redistribute tax revenue collected under the UTA to the other local governing bodies who are not parties. Section 8-11-21 of Municipal Code shows that for a municipality to have the right to bring a cause of action in court about missourcing or misreporting of use taxes, the municipality must be given that right by the legislature.(KARMEIER, THOMAS, KILBRIDE, GARMAN, and BURKE, concurring).