Local Government Law Bulletin
Department of Revenue’s New Sales Tax Allocation Emergency and Proposed Rules Following Hartney Decision
On Jan. 22, 2014, the Illinois Department of Revenue filed emergency rules to comply with the Illinois Supreme Court’s recent decision in Hartney Fuel Oil Co. v. Hamer that we addressed in a previous article. According to this decision, a seller incurs retailers’...
Parking Ticket Privacy Issue Revisited
We previously reported on the case of Senne v. Village of Palatine, which involved a lawsuit against Palatine for information disclosed on a parking citation placed by the Village on a vehicle’s windshield. In late November, the District Court granted the Village’s...
Legislative Updates for the New Year
The following bills and amendments are now in effect in 2014, and we are taking this opportunity to apprise or remind you of some of the more significant changes that may impact local governments. These updates are intended to provide concise summaries of new...
Use Caution This Winter: Tort Immunity and Trip and Fall Cases
A recent decision from the Illinois Appellate Court found that local governments are immune from liability for trip and fall cases under the Tort Immunity Act as long as timely notice of the specific defect is not provided to the unit of government. In Zameer v. City...
Happy Holidays from ZRFM
We at ZRFM wish each of our newsletter recipients an enjoyable and safe holiday season. We are thankful to have the opportunity to work with so many dynamic local governments, and we recognize and appreciate the work that the elected officials and staff put into...
Illinois Supreme Court Creates New Guidelines for Determining Location of Retail Sales Tax Liability
In late November, the Illinois Supreme Court issued an eagerly awaited decision in Hartney Fuel Oil Company v. Hamer, a case involving the appropriate jurisdiction for the payment of retail sales tax under Illinois law. The decision has not been released in final...
E-Cigarettes to Minors
Beginning January 1, 2014, the sale of electronic cigarettes to minors will become illegal in Illinois. The current law, titled the Prevention of Tobacco Use by Minors and Sale and Distribution of Tobacco Products Act, has been amended to broaden the definitions to...
Recent Case Law Changes the Landscape for Local Government Owned and Operated Fire Alarm Services
The recent Seventh Circuit decision, ADT Security Services, Inc. v. Lisle-Woodridge Fire Protection District, held that a fire protection district’s mandatory requirement that all commercial and multi-family homes have a direct connection to the fire district’s...
Amendments to the Local Debt Recovery Program
If your local government had previously enrolled in the State Assisted Local Debt Recovery Program (DRP), you should have received correspondence recently from the State Comptroller’s office regarding an amendment form to the Intergovernmental Agreement (IGA). There...