are stipulated no you haven't had all the facts are stipulated to and there was a list of some amenities that are listed out by the chicago bears as what they give as there are many of these as which are we're suggesting to you is the other charges here and in fact those other charges when applied to the law it is a question it would be a question of an expression of want fact how in fact those facts which are all stipulated to which came out at the hearing are applied  even if it is in novo review or because it is just a question the plot of the plain language of this ordinance clearly states that is the mission or other charges to enter witness or view and amusement in cook county and when we look at that just the specific language here that enter and that admission or other charges we still prevail here your honor because those other charges are specifically what we're talking about here the other charges we have the admission the ability to enter witness or view the amusement in this case you cannot just buy the right to use that wonderful bathroom if you're sitting on the other side of the stadium you cannot just buy the right to stand in the parade online or to make your reservation for the sunday brunch fact you can't even get to your seat without entering the club and you can't get to your seats in the luxury box without entering that luxury box what about the fact that this is a license that you have and you can use for the luxury suites you can use those for business meetings we wanted to send anything to do with peers where you are you cannot have your business meeting on a tuesday respectfully i mean you can only you are there to watch a football game the bears are not in the business of providing a conference center for you to have your client count cancels on sunday you can't have them there on thursday there is no value to the luxury suite or the club see it's without the football game except for the fact that you can use them who are special events and soldier field amusement is a wide variety of things which are listed out if you look at the statute it's football game soccer games and whatever it is you're right with that luxury box especially when it is to view that amusement and it is simply not separable from the seats which are located in that luxury box in fact this court the first district court recently ruled in steps go first the city of chicago that that case was it had to do with the personal seat licenses at soldier field and with the  parking for a minute because one of the reasons is if i understand the record correctly that the county discounted the amount it was seeking to tax for the luxury suites is that the county assume as it turned out wrongly that food and beverages were included but also that parking was included and that's one of the bases that the jays stated for imposing the sixty percent taxes opposed to one hundred percent what parking is included in the club seats and yet there is no discount the taxes imposed on one hundred percent of the value of those seats how do you reconcile that with your i'm with the president of the a m t in this case heard all the evidence that was question with regard to the club seats the club seats no information was ever given to the auditors about the parking the first time that the parking being included in the club seats ever came up was on the eve of trial and your honor in this case the judge had an opportunity to hear that evidence and he took upon himself not to afford any bad offense of the players with regard to that parking however at no time during the i had with any information publish there's nothing on their website there's nothing that would suggest parking was included up until the trial and what is your position on the relevance of the box office statements that the various prepare for sharing revenue among the n f l teams the n f l teams are not attacking the body cook county is the taxing body here and what happens with the n f l is the bears are required to share thirty four percent of the stated ticket price so it is in the bears interest of heat that stated ticket prices artificially low and to put the barrel of their profit making into the club premium and the luxury box this is evident when we look at the suites because with a suite you pay let's say fifteen thousand dollars for a suite for a game with that you get twenty tickets you have in the south and you have one thousand of your best friends go to the game of the bears have decided those tickets are one hundred dollars apiece so two thousand they're saying is the admission to go that luxury box and sit and watch the game in the other thirteen thousand are these amenities so the results here is absurd so even going back to your honor what you had asked earlier about if we just look at the lot here that rot if you interpret it the way the bears are suggesting and up with you had to come up with a standard that could be used so that in the future no matter what the event might be or the the end of it the particular situation there would be some kind of standard that could be used to determine have and subsection easy which we do allow for other nominees and charges and therefore anything that you can list out is another and not and he's been charged could be considered under section he it would be separated out as you said before the parking the food other items that are taxed federally municipally or by the state are all separated out there is a way to separate those out from the admission or other charges how do you define which amenities are included which amenities or not skyline suite contracts they looked at all the evidence presented by the bears and if the bears had other evidence that would have suggested that something was not amusement then that would've been considered under subsection e however in this case and at the testimony that was listed  from both the treasurer karen murphy and the director of freedom hospitality mr kellner everything that's going on in those premium seats and the luxury boxes is in fact for amusement purposes introduction the amusement being provided the best testified that's important be profitable that the amenities that they are presenting was were for their fans to make in the top eight n f l teams and that it is very important to them to have the best entertainment at a football stadium  fact they look at other stadiums and in fact want to have the most profit the most entertaining premium club seats and luxury skyboxes with the amenities that they are providing and so on the bear's own words those a amenities are i fact part of the amusement and fact they even sent out a survey at the end of the season asking about people's game to experience meaning the entire experience at soldier field and we are in the region and includes ga experience doesn't it does it's under the other charges though other charges however the bears or whether the particular amusement might be decides to turn those other charges that's why it's an open and broad term admission or other charges other charges has a wide variety of things that encompasses so you have a brother called the bundled amenities you call it the other child charges you can the totality of the gameday experience whatever the term the event chooses to use is a matter of semantics and it all falls under the other charges otherwise the use of the term other charges would be fairly superfluous here and so do you disagree with received twenty seconds and the best themselves have decided the value of this those tickets are whatever they are and that's what they decided to pay tax on so they are basically decided what they are going to pay based on what they feel like paying at that time well but the actual seat in the luxury seats in section are being ticketed to get priest the highest rate of any ticket in the stadium so they're already paying highest price for taking the taxes on the highest price for a ticket in the stadium that has to do with the where you view in the stadium for so there's the west side which saves the bears have told us that they are setting the ticket price at the highest price of the west side of the stadium which would be the fifty yard line and you could see how this gets absurd when you get over to the east side of the stadium where the club seats are because all of the tickets they've got priced at that fifty yard line price  your club price but they're in a club or one two or three goes out from the fifty yard line so the most expensive tickets there are club on the second most are clubs to the third or club three so what they're really doing is taking those nicer seats and they're hiding the price in your cd and in your club you're using them passable the county just wrote a poorly drafted ordinance that they just missed the boat on  g the specially or he's going to the counties ordinance is brought in and allows for multiple things and multiple different amusements because this is a broad county and there are lots of different amusements that take place here and in different situations you may have different things that need to be tested for right as we talked about before with the parking if you only give parking maybe that person you're going to a lot for ninety ten maybe you're just giving something else when you're in the evidence going to show that should be about it eighty twenty or fifty five forty five what we've done is allow for a broad range of things and allowing the petitioner to bring in whatever diffidence they want and present it and i think in this case the day was more than fair in  sixty percent for the ticket price and forty percent for the amenities because and just take into account that their primary business is but there is a right to flush toilet in here so that everyone so if you are giving food and parking at one stadium and only give and there are several minutes on the club seats where i work what was there a difference but i did the only thing that was brought up to separate the manager he was the parking at and again as we've talked about before at the evil trial and the only thing that was submitted and behalf of the chicago bears in relationship to the parking was some flyers that said if your club won you get three parking space in your club to get to parking spaces for one you get one parking space there was nothing in any type of written contract there's nothing in any of the publicity materials that would back up that  that the l j had the opportunity here are the evidence in this case and that was his determination with regard to the club seats who was very perky you're saying that the beer isn't at the and evidence of any value that's correct they did not put in the evidence of the value of that parking as we talked about before with the business meaning they stand in that club the entire time they still have to pay the full amount for their ticket although you can see the stadium you can see the farrell stadium field we did take a tour with the l j of the entire  you can view it we've encountered and or witness or view you still have to enter into the club seat you stop to enter into the luxury box to be able to use your tickets and basically there is no value to going to see the game the entire time and you might not see it on the field but you're not going to miss a minute of the action the same thing with the luxury boxes there are tell fish and it's up there again you won't miss a minute of the action and if you're not a bears fan and you want to watch another game they do have the other games on as well so you can see what all the competition is up to us well i know the county takes the position that it's irrelevant but the various rely on the city ordinance which does have a definition of special seating how between the players and the city and we were not allowed to talk to the city about this specific find that settlement negotiation over we would tell you first of all the language of the city ordinance is very similar up until that point where they have to split and that was relied on in sasco versus city of chicago where there's some talk about the language which is the same which is the ability for the admission or other charges to enter witness or view the stadium and we believe that does value of any of that not indecent items and what's your position on their value we got here when they asked at the hearing they couldn't even list out any of the events that had battle taking place at the after stadiums they were given an opportunity to present any of that evidence  include the food it's just the ability to buy that better use it indicated that counties ordinances flexible i think one could make the argument that it's really arbitrary that it allows the county to just sort of cherry pick whatever it wants and doesn't really give any specific direction by not saying what is as opposed to say the city ordinance defines special seating area gives the rules since rules flat out guys out there if you're going to have an amusing event here are the rules the county is smirky it doesn't it doesn't really say anything about special seating areas doesn't say what the taxes so be it doesn't see how the path really did you're saying that the county just gets to pick and choose what they're going to consider to be an amenity and not an amenity i'm i'm finding that to be troublesome you are what happens is that there's an audit in this case and then if it goes to carry the i don't know present their prime time official case for the county at that time as well as at the initial meeting with the bears and each and every time they are given an opportunity to present any non amusement items and their value that they wish to present and all that is taken into account and if they were to dispute that it would go to hearing and the circuit court and beyond however in this case the best chose not to do that so i would submit to you that it is the burden on the bears or the taxpayer to present any nominees been items that they wish to as along with their value so those commuter term and or your preferred lists the non amusement items that are in the club membership and in the hundred dollars or whatever it was for the actual seat for the ticket but there's no specific number that is given and in fact the bears were unable to tell us how they price their premium seating at all they said it was basically what the market would bear and they said they did not know what the cost increases were over the years they couldn't tell us what any of the values to any of the things that they listed out were what they were able to identify what those things were are that's available in the luxury suites the shorter lines that are available  enter witness or view that amusement will do anything my question is whether they're required to identify them as a premium and put a price on them or whether they're allowed to just see an amenity it is not necessary to view it you don't have to have air conditioning to stadium you can't go over it just belong to the club and cool down and just pay for those amenities the only way that you get those amenities is part of the whole package share that the bill would be to enter with the serve you at that state if you were hot and you decide to stand inside the whole time in the wonderful air conditioning like today would be great they had it you still have to pay that entire ticket price it's not separable but the secondly they were never listed i'm sorry on but they were never separate the best the entire time had have told us that those are for the enjoyment of the patrons they've suite one year is one hundred fifty thousand dollars and you have a license agreement from there not just for one year for multiple years it was my understanding that we invent license agreement you are also required to pay for the twenty seats per game that are in that suite with you use them or not you actually get a ticket to give to your guests so sometimes you get the parking thing to give to your g so i'm having trouble understanding how it's not separable i mean you have twenty seats and then you have the rest of this room you have whatever seats there that you've bought for the global level one two three or four whatever it is there's and then you get the we're in this ordinance is it does it say that they're not allowed to claim that they're not allowed to say that they're going to fight the plain language of the statute says that the fifth mission or other charges at least many see that those are in fact most of the charges just what the ordinance is hasn't disappeared in here where they single out in the mission and then those other times were in sept of that you cannot buy separately that have no value other than at best game those cannot be separated out from that right to enter witness or view and in fact they have absolutely no value you can't go to the luxury box without this without a ticket you cannot separate out that experience and in fact i would submit to you that having that much of dots without the right can see that this game has absolutely no value and be please the court jim go numb behalf of the chicago bears in accordance with the plain language of the news metaxa ordinance the chicago bears have consistently paid the taxes on the amount it charged to enter and view chicago bears football games under section three ninety two of the ordinance a tax is imposed only on the amounts charged to enter and view and amusement that's the case whether you consider th spreadsheet that was it was given to the county on the eve of trial that's that's correct can go back up you know there was no evidence that during that cacs periods in question the various actually assigned a value spaces right in connection with the that the separate charges which under the amusement tax or dance section eat specifically allows the bears to separate out the charges for the for the privilege of entering and view these are my question is during the care experience from two thousand and two to two thousand and seven is there any evidence that the bears in fact separated out working privileges was not amuse buying a ticket on the west side of the city we're not talking about the west we're talking about entering this side of the stadium and you can't enter this side of the stadium with al those privileges it's all one in the same i guess you can't visit the game and n field and have the same view of the action by not purchasing a seat on the west side of the stadium what hours purchasing the amenities but what we're not talking about that's that's not the issue you can't sit on the other side with the amenities that the effect is you can't enter the area and sit there with it i'll also receive all those amenities that are listed you're right there are also a series of amenities as stipulated to that don't the price of the ticket on the west side of the stadium for the exact same view versus the that beat the ticket in the club or the suite the difference there is the value of  you get to the club side and all of the club tickets are valued at in two thousand and seven seventy seven dollars and twenty cents and it's the club privilege that escalates according to how suite so the highest price ticket is is the i signed price to enter in view and then practice your honor is consistent with the bears internal business practices and consistent with the very simply because we don't have all our united for the value of every single amenity there is no requirement that there is that needs to be a line item for every single amenity instead what the county is saying is this must be arbitrary because that the bears have not i sassed a line item for every particular amenity instead of grouping the amenities together and identifying that the market values that group worth more in watching the bigger scheme and maybe it is the way that there's been playing it depends there might be worth more to be able to have a membership in the club and be able to get good food maybe that's worth a lot more than watching the game but i don't think a lot of their fans think that way as much as the market can bear for all these amenities which are nothing more than souped up privileges that they have in the other say you know you have to wait a longer line on the other side on the west side and you would on site but you still get food you still have some covering it when you go underneath it what's the big difference you know and i think what i need to do is to wall but the court through hollow this tax was a those were the issues that were presented act with the a l j which is does the amusement tax cover all gameday experiences that was the issue that was presented auditor who was the only witness that the county called at the a l j proceedings specifically said that i'm disallowing these separate charges because there isn't an agreement between the bears in myself and so laws that provide for the chances so the fact that the bears didn't have an agreement with the county isn't the issue the fact is that the county said primus facia if you can't get to a club see you cannot purchase the privilege of entering witness or viewing a bear's home game but for the ticket price plus the club privilege that subject to the amusement yeah that's the county's position that is  position but it ignores section eat of the of the ordinance which specifically allows the bears to separate out that charges to enter in view from other charges or what other that there are sections eek which allows the taxpayer to separate out charges to enter and view from other charges and in this case the amenities so the taxpayer can separate out it is clear and what is interesting is that county never addresses section eat out throughout these proceedings it's particularly telling so given that we have as a taxpayer have the right to separate from the county to now say that we have the burden bound by whatever you do under the n f l rules it's not that the n f l rules give us the authority what it is is that the n f l rules show that this separation is an arbitrary these are rules on the books we didn't invent the part of our business practices because it's a part of our business practice is this separation wasn't arbitrary this is not weird with your resume the president the tax laws that business practices that give you an exemption to do whatever you want with we separated in cordons with establishments of business principles at that point in time if the county wanted to rebut as as arbitrary or on reasonable lad separation they could have done so and they necessary to purchase certain seats on the west side is part of the amusement for purposes of the city's amusement park then how are the privileges associated with club seats and luxury seems also part of the amusement for purposes of yes you are right so you're referencing the status quo opinion so first of all i think it's worth noting the like that that is that that simply is not true we paid those taxes and as the court identified they were taxes associated with the privilege to enter in view there was no assessment of section eat there was no separation out of what was there some portion of the p s l relates to enter in viewing and another portion of the p s l relates to other rights but we do have that in this case we do have testimony in this case books and records in this case that identifying what are the charges to enter in view which are consistent with the bears business practices and  f l rules and we have the many fees on the other side of the ledger now many of the back side of the statements that i look at maybe i'm not looking at them rightly listed the value of club seats for purposes of revenue sharing and they're facing one hundred ninety five to three hundred fifteen dollars right i believe there was a footnote in the in the proceedings below that there might have been a technical  identified they have separated out the amenity fees from the from the the right to enter and do in fact on the ticket it south of the club ticket itself there is that separation and that is a separation in fact the a l j who heard all this testimony saw those box office statements and pages three in four of the opinion said that yes there is a separation out of these two items as i understand it there is no department of revenue county department for new regulation or notice or bulletin rule making that defines this it's just sort of out there that's correct your time you see the plane language of it ordinance that says that the amounts charged that the that the tax applies to the amounts to enter and view and you have section either allows you to separate experience so clearly there wasn't a meeting of the minds if you will as to what the county was trying to achieve during during that case but what does what does the phrase other charges mean if not something other than what the not only modifies the term the right or privilege to enter and view the amusement i'm so so it can't just be other charges without modifying back particular time it's still asked to relate to the right enter in view of the amusement no because it's privileged to enter with this view right that's the phrase the privilege yes right but if you look at section b it has the it has the other charges term as well productions could stayed on the face of the ticket everybody pays one hundred dollars to enter i think it's it first row center where these sit way up in the rafters and the privilege of that and say this is the position we came they certainly could take that position but then they would be subject to scrutiny and that scrutiny may or may not sour with withstand they keep business records they keep their business records and s everybody has one hundred dollars to her and the rest of this is a non amusing service right you're a solo so the difference here with the bears is we have an established business practice through the n f l rules with the n f l rules what we're that whatever they put on the document must be accepted as true i'm not stating that what i am stating is that the bears not only have documentation supporting the separation but that documentation and those people the opera she go opera they put a separate charge for food better food and they get sushi but they pay for and we're  need to connect here because this isn't just the idea of arbitrarily identifying i'd number for food or other amenities what we're talking about here is following the established business why doesn't every other venue in the city do the same thing and say ok i took a place now it can be fifty dollars and we're in charge two hundred dollars for the you know one thing that i'm fearing here is that we're really writing the terms of their ordinance up that's exactly what the a l j did that l j was looking at these public policy issues and whether it would make sense to tax again they experience we're not talking  but but that's what we're doing here in terms of talking about these public policy issues i'm trying to focus on the plain language of the statute with you on the right place and there is exactly the same as you have presented it what's good for you at a certain spot and get these nominal amenities which is worth more than watching chicago better right so you're under there is nothing in the record to suggest that these amenities are nominal instead as i mentioned if you want to have the exact same view in the stadium you can sit on the west side of the stadium and not pave those amenities the market therefore identifies out what the value of those amenities are if you would like to sit sit in the club on a three hundred level it and watch the game you can pay for the amenities and what you can do in the other side of the market this is that because there the market is set by the players right the market price they can see they every year they raise the if it's good for the mirrors of the beers and separate out the ability to purchase better food better see and say that's really not subject to the amusement here then everybody else should be able to do the same thing whether or not they have an agreement among their peers so if you're honest with the bears there is separation for the reasons i don't know if i you can sit on the east side or the west side but you put that's true it that different races so it may be the same view but there for some reason the various charges a lot less the sit in those league territory than they do to sit on the fifty yard line or that's because that's the second level of distinction with any other i tax carry out amounts charged for the privilege to enter and view needs to be at the highest ticket price we follow that that's why there is no differentiation as as as as the seats go from out one end to the next day experience says that the game day experience includes more more than just the privilege to enter soldier field and witness or view a football game so what was happening with the a l j proceedings is that it was recognized that there was a month's charge to enter in view and it was recognized that there weren't separately charged amounts for amenities speeds that that is the record your honor that that that that you have and based upon that on page four of the l j's opinion heat used the term game day experience so as to capture not only the amounts and charge for the privilege enter and you but also the amenity fees and there is nothing in the record to suggest your honour's that that that separation was arbitrary as i mentioned it is consistent with business position your honor that's that's what we've been responding to is they said that these these amenities are arbitrary and not separable that's that was that those are separate right right right so  so we have met each of those requirements yes they can be separated that there's a stipulation of all the separate amenities in the record it's in the record it's a stipulated a long list of those amenities never found that there was anything all right sorry about what the bears did instead the that the the bears were the ones that submitted testimony as to how these charges were reached that the county in no way submitted any of that that is a whole different issue that you're not addressing your keep coming back well we can with the secretary that's not the question before your honor we need frame in this case i think is issue number for what  section of the man's the county never responded to that they never challenged our our commonsense approach to this which is what those other charges that can be separated conclude thank you of your honor everything and the buy side of the same am i thinking experience or admission or other charges however you view it as tap everything that goes on on the west side of the stadium as such the same the ability to go inside to get food to use the bathroom also is included and it is not separable from the privilege to enter witness or view the football game on the east side it was  and that they are nominal and that they are in fact it's specifically these other charges with regard for them being none of these men charges there was no evidence of ever presented that any of these items were not an amusement charges or that they had any value no value  presented so again we would suggest that this is this has happened way way because in fact it's never been raised before i am happy to talk about it now because in fact none of these have ever banned put forth as not amusement services their items that are out there the barest testified at the hearing specifically that those items are all there for the benefit of their patrons they are there for their amusement they are part of the entertainment that day that they in fact conduct surveys to see how they're doing because they want to have the best game day experience for everyone whether you term it the game day experience which is the affairs own term which the a l j use or whether you term it other charges which is what is laid out in section a and b they are part of other examples that were brought up here today you would end up with the ability of the opera house or jam productions or the chicago bears to list the ticket price all over their stadium at ten dollars and then make five hundred dollars their club privilege fee just like they've done with the luxury suites where you have two thousand dollars with the tickets and thirteen thousand dollars worth of worth of amenities that they cannot back up that they cannot present to you any evidence to support the value of those amenities does i'm not familiar to purchase tickets to a rolling stones concert but you are the set of memberships unlike with the license what i was referring to is the stated ticket price and these other bundle of amenities and how it would end up with an absurd result if you allow the different amusements around the city to decide what they would have a stated ticket price and what they were going to have as other charges however if they were to have a license in an agreement much like the n f l it still wouldn't matter because none of those licenses agreements with jam productions or the opera or the football with the n f l none of those are taxing bodies none of those are tax and statutes here well mike i guess my question is if the county wants to straighten this out they don't have any regulations to  there's nothing in this ordinance it seems to me that you have you have a choice when you pass this ordinance or since this ordinance was passed to make it more robust and to issue some regulations that defined terms the county didn't do that why should we  believe that language is already there i believe it's the admission or other charges and when we bring forth the case it is the burden then on the bears to just proven come in with any of the evidence we've been open throughout those proceedings to listening to whatever the bears had to say and what and take a look at any of the evidence they put forth and in fact when they did put forth that evidence they would give them the benefit of the doubt with those luxury suites and that they were given forty percent non tax both the luxury suites because they were able to show some non amusement amenities the food the parking and the beverages in this way that raises an interesting point why is there a difference between the sixty percent that the county wants to tax three percent for the luxury suites and one hundred percent for the club seats when the amenities except for the sort of quality of the amenities sort of basically the same better food better drinks better man who's better he blah blah blah what isn't the county being inconsistent just in the hand you had i mean as we discussed earlier the actual evidence that was put forth by the bears with regard to the luxury suites was that all of the suites provided food beverages and parking well none of the clubs in the club seats provided any of back what came to light at the trial was that in fact only two of the one hundred thirty three luxury suites include food and beverages and parking so in fact the county could go back and ask for one hundred percent or ninety percent on those luxury suites and you have with regard to the club seats the first time which has a better food selection and presumably sure the winds and better bars and stuff like that so the other hundred thirty luxury suite thirty one luxury suites have access to that club area with that it's just you're asking us to write into the word meant something that isn't there or add to it regulations that don't exist well your honor although there's one hundred remaining luxury suites would have access to go down and buy additional better food by additional drinks those aren't given by the club they aren't free they are not losing it's just the ability to stand in line for standing and there's been no evidence at all put forth by the bears as to what the value of standing in the breda line is i don't know what that  as and until they bring forth some evidence that would tell me i have no way to determine what the value of that is i don't see how you can say that they have established a value this of the value of sitting and watching the game is seventy some dollars and twenty cents in the value of everything else is whatever the differences earlier on the west side of the stadium they also have bathrooms they might not be as nice they also have food lines for all sorts of food and beverages and all sorts of vitamin e and p and those are all oh right i mean you can pay for them and but the best there's no value given first standing in the hot dog line on the west side of the stadium however that's all included in that tax that's all included in your admission and right to enter witness and view the fee and what we're saying is island and the east side of the stadium that should also be included in your us in a separate area with words more private and you can conduct a bus business meeting you can have conversation with your friends unlike you know being on the west side we are everybody's hanging over everything you say what if they just said you know what you're right the food the bathrooms all of it none of that counts but there is a value to having your conditioning and heating there is of value being sheltered and there is a bit of value to having the ability to conduct some sort of private or some or private casual business work family conversation outside of you know the the a and b and so the west side what if they just put the value on and then they'd still be able to say that there's a value to it because they can say that they would be at a given that  you to say there's a value to that they chose not to do that and that was the barest burden that they wanted to say that was not and he said i would also say that when they went out on the clock tickets they say there's a price for the seat and there's a price for the extra stuff and what if the on the front seats bathrooms for now we're not counting us no no difference everybody has got his butt on the club seats you have the sex just ability to be outside of the elements you have this extra ability to have oh well we'll give you will give you forty percent and i just see that that is so inconsistent with in the face of no regulation defining this and no and it totally not robust if  you are again with regard to luxury suites they were given credit for their nine amusement services which were the food the parking and the beverages that they put forth as being given out with each of the luxury suites they were given credit or given th so those are all separately tax yeah and if they were they were not given for a private conference or because in fact they are not a conference venue they are a football stadium and if had they presented something that was the value of this is axel that would have been considered by the judge and when he considered all the evidence he could have determined that the value of that is twenty percent of thirty percent or forty percent or whatever that may be however that was the burden that was on the bears and the best not present any evidence that they have seat the stated ticket price there is no way to get to your seat you have to have a ticket which tells you to go to the club or the luxury box as well as your seat you there is no value to the luxury suite or the club without your actual game that your right to enter witness or view the game there's simply no value to that without it it can't be separated out you cannot buy them separately counsel the license the license hold are using one of the seats in that luxury suite but the people who own the who have the license must feel that they're getting some value for than they're getting a value for it and they're willing to pay for it and the beer is the state with the value of that beyond that granted there's been nothing that's been telling me that is that is what the bears are in fact doing here no evidence has been submitted that that is the value of that not amused and conference center irish portion of our other charges presented here are subject to the amusement tax we believe that the l g a in this case did listen to all the evidence he applied to the law and that he his decision is proper it was rational and it was based on the evidence and we'd