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MERCURY SIGHTSEEING BOATS v. COUNTY OF COOK

No. 1-18-0439.

142 N.E.3d 777 (2019)

2019 IL App (1st) 180439

MERCURY SIGHTSEEING BOATS, INC., and Mercury Skyline Yacht Charters, Inc., Plaintiffs-Appellants, v. The COUNTY OF COOK, the Cook County Department of Revenue, and The Cook County Department of Administrative Hearings, Defendants-Appellees.

Appellate Court of Illinois, First District, THIRD DIVISION.

May 22, 2019.

Attorney(s) appearing for the Case

Clifford W. Berlow . James T. Malysiak , Andrew D. Hoeg , and Nathaniel K.S. Wackman , of Jenner & Block LLP, of Chicago, for appellants.

Kimberly M. Foxx , State's Attorney, of Chicago ( Cathy McNeil Stein , Martha Victoria Jimenez , and James Beligratis , Assistant State's Attorneys, of counsel), for appellees.

OPINION

¶ 1 After defendant, the Cook County Department of Revenue (DOR), assessed a tax against plaintiffs, Mercury Sightseeing Boats, Inc., and Mercury Skyline Yacht Carriers, Inc. (collectively, Mercury), Mercury's attorney contacted DOR to confirm the deadline to...

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