Chicago Bears Declare Victory over a Multi-Million Dollar Amusement Tax Assessment on Luxury Boxes and Club Seats

By David C. Blum and Jackie M. Amatulli of Levenfeld Pearlstein (LP)   An Illinois Circuit Court, overruling a Cook County Administrative Law Judge, recently held that the Chicago Bears would not have to pay over $5.5 million in back taxes, penalties and interest originally assessed by Cook County. County officials have reportedly said they plan to fight the judge’s ruling and will continue to seek to collect on its Amusement Tax assessment for the 2002 — 2007 tax years.   At issue