HMB PREVAILS WITH ITS MOTION FOR SUMMARY JUDGMENT CHALLENGING THE COOK COUNTY USE TAX
On October 8, 2013, the Cook
County Circuit Court granted HMB's motion for summary judgment
challenging the Cook County Use Tax on all three counts. The
court agreed with each of HMB's arguments, declaring Cook County's
ordinance unlawful and permanently enjoining the tax. In granting
the motion for summary judgment, Judge Lopez Cepero stated that a
written order, from which Cook County may appeal within thirty
days, will be entered by Friday, October 11, 2013. Once
that order is entered, taxpayers are not obligated to file returns
or pay the use tax unless the appellate court reverses the circuit
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