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HERTZ CORP. v. CITY OF CHICAGO

Nos. 1-12-3210, 1-12-3211.

41 N.E.3d 574 (2015)

397 Ill. Dec. 163

2015 IL App (1st) 123210

The HERTZ CORPORATION, Plaintiff-Appellee, v. CITY OF CHICAGO and Dan Widawsky, Not Individually, But as City Comptroller, Department of Finance, Defendants-Appellants. Enterprise Leasing Company of Chicago, LLC, d/b/a Enterprise Rent-a-Car, Alamo Rent-a-Car and National Car Rental, a Delaware Limited Liability Company, Plaintiff-Appellee, v. City of Chicago and Dan Widawsky, Not Individually, But as City Comptroller, Department of Finance, Defendants-Appellants.

Appellate Court of Illinois, First District, Second Division.

September 22, 2015.

Attorney(s) appearing for the Case

Stephen R. Patton , Corporation Counsel, Chicago ( Benna Ruth Solomon , Myriam Zreczny Kasper , and Suzanne M. Loose , Assistant Corporation Counsel, of counsel), for appellants.

Duane Morris LLP ( Stanley R. Kaminski , Amy E. McCracken , and Elinor L. Hart , of counsel), and Jenner & Block LLP ( Ross B. Bricker and John F. Ward, Jr. , of counsel), Chicago, and Jenner Block LLP, Washington, DC ( Jessica Ring Amunson , of counsel), for appellees.

OPINION

¶ 1 Since early 1990, the City of Chicago (City) has imposed a tax on the use of all leased personal property within city limits. Chicago Municipal Code § 3-32-030(A) (added Dec. 15, 1992). In 2011, the City's department of revenue adopted a ruling...

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