The Bears owe Cook County more than $4 million in delinquent amusement taxes after an Illinois appellate court ruled against the team in a long-running tax dispute.

The controversy had to do with more expensive club seats and luxury suites at Soldier Field sold between 2002 and 2007. For club seats, the Bears included in the ticket price a “club privilege fee” that was a charge for amenities such as access to a lounge, parking privileges and game day programs. The team described the extra amenities as “non-amusement services.”

But the Bears didn’t charge the 3 percent amusement tax on the club privilege fee. For luxury suite tickets, the Bears assigned a value to the seat portion equal to the highest price for a regular seat on the stadium, which in 2007 was $104. The team didn’t calculate the tax based on the annual fee to lease a suite, which at the time ranged from $72,720 to $300,000.

Cook County officials argued that the Bears owed the tax on the face value of the club tickets and the suite license fees. The appellate court agreed with the county.

“The absurdity of excluding the vast majority of ticket revenues from the amusement tax when the generation of those revenues is driven by fans’ desire for the ‘privileges’ associated with premium seats renders the Bears’ position untenable,” wrote Justice Mary Anne Mason of the 1st District Appellate Court.

Are you stoned or pissed off, or both, when you create these postings?