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Sportsbooks Sue to Block Chicago’s 10.25% Sports-Betting Tax Before Jan. 1

The filing contends state law controls licensing and income-based taxes on wagering, prompting an emergency bid to pause Chicago’s new rules before they take effect Jan. 1.

Overview

  • The Sports Betting Alliance filed complaints in Cook County Circuit Court’s chancery division and sought a temporary restraining order to stop enforcement of Chicago’s tax and licensing scheme.
  • The lawsuit argues the Illinois Constitution reserves licensing for revenue and income-based taxation to the state unless expressly delegated, which it says has not occurred.
  • With no city licenses issued, operators say they must either shut down service in Chicago on Jan. 1 or operate in violation of the ordinance, risking consumer migration to illegal markets.
  • Chicago’s budget imposes a 10.25% levy on adjusted gross receipts from bets placed in the city and establishes a $50,000 first-year license with a $25,000 renewal fee.
  • State lawmakers have filed measures to bar local wagering taxes or claw back equivalent state funds, but the General Assembly does not reconvene to act until Jan. 14.