The black, openly gay actor has denied accusations that he hired two acquaintances to stage a racist and homophobic attack in order to gain publicity.
Last week, after Emanuel said he was going to try to force Smollett to pay the police investigation costs, Smollett's lawyers said city officials were the ones who owed an apology.
City attorneys are drafting the civil complaint that will be filed "in the near future" in Cook County Circuit Court, Chicago Law Department spokesman Bill McCaffrey wrote in a statement released Thursday evening.
Earlier in the week, the mayor stood shoulder-to-shoulder with his city's police force, denouncing prosecutors for dropping charges against Smollett and slamming the episode as a "whitewash of justice".
Michelle Obama's former top aide was in contact with the prosecutor in Jussie Smollett's case, weeks before a grand jury indicted the Empire actor on 16 counts of disorderly conduct for allegedly making false reports on February 20. "The Chicago Police Department conducted an extensive investigation into this report", the letter stated.
The mayor of Chicago, Rahm Emanuel, ordered Mr. Smollett to pay at least $130,000 by the 4th of April, Thursday.
CBS journalist Charlie De Mar shared a letter from the city of Chicago to Mr Smollett on his Twitter page, demanding he pay $130,106.15 (£99,000) in the next seven days.
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(Matt Marton/AP, FILE) "Empire" actor Jussie Smollett arrives at the Leighton Criminal Court Building for his hearing in Chicago, March 14, 2019.
A spokeswoman for Smollett's legal team didn't have an immediate comment on Thursday.
The Cook County State's Attorney Office cited Smollett's lack of danger to the public, his community service, and forfeiting $10,000 in bail.
"We are disappointed the local authorities have continued their campaign against Jussie Smollett after the charges against him have been dropped", Holmes said in a statement to ET. Smollett also said the men placed a noose around his neck and poured bleach on him, according to police.
Meanwhile, Entertainment Tonight is reporting Smollett will be back on "Empire".
Prosecutors say they still believe the Empire star faked the attack.
She told MSNBC following her victory that there needs to be a "much more fulsome explanation" as to why the charges against Smollett were dropped.