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ADMIRAL THEATRE v. COOK COUNTY DEP'T OF REVENUE

No. 20-cv-4429.

534 F.Supp.3d 929 (2021)

ADMIRAL THEATRE, INC., Plaintiff, v. COOK COUNTY DEPARTMENT OF REVENUE and City of Chicago Department of Finance, Defendants.

United States District Court, N.D. Illinois, Eastern Division.

Signed April 15, 2021.

Attorney(s) appearing for the Case

Henry Louis Sirkin , Pro Hac Vice, Santen & Hughes, Jennifer Marie Kinsley , Pro Hac Vice, Kinsley Law Office, Cincinnati, OH, Michael Z. Gurland , The Gurland Law Firm, Hinsdale, IL, Luke Charles Lirot , Pro Hac Vice, Luke Charles Lirot PA, Clearwater, FL, for Plaintiff.

Jessica Megan Scheller , Prathima Yeddanapudi , Paul Anthony Castiglione , Office of the Cook County States Attorney, Chicago, IL, for Defendant Cook County Department of Revenue.

Susan Patricia Jordan , Jason L. Rubin , City of Chicago, Department of Law, Chicago, IL, for Defendant City of Chicago Department of Finance.

Memorandum Opinion and Order

Plaintiff Admiral Theatre, Inc. ("Admiral") operates a "gentlemen's club" in Chicago that features live exotic dance performances. As a Chicago entertainment venue, Admiral is subject to amusement taxes imposed by both the city of Chicago and by Cook County. The...

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