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POOH-BAH ENTERPRISES, INC. v. COUNTY OF COOK

Nos. 105971, 105984.

905 N.E.2d 781 (2009)

232 Ill.2d 463

328 Ill.Dec. 892

POOH-BAH ENTERPRISES, INC., d/b/a Crazy Horse Too, Appellee, v. The COUNTY OF COOK et al., Appellants.

Supreme Court of Illinois.

March 19, 2009.

Attorney(s) appearing for the Case

Richard A. Devine and Anita Alvarez, State's Attorneys, Chicago (Patrick T. Driscoll, Jr., Michael C. Prinzi and Paul A. Castiglione, Assistant State's Attorneys, of counsel), for appellants County of Cook and Barbara Bruno as Director of the Cook County Department of Revenue.

Mara S. Georges, Corporation Counsel, Chicago (Benna Ruth Solomon, Myriam Zreczny Kasper and Nadine J. Wichern, of counsel), for appellant City of Chicago.

Michael A. Abramson and Georgia Logothetis, of Arnstein & Lehr, LLP, and David A. Epstein, Chicago, for appellee.

OPINION

Justice THOMAS delivered the judgment of the court, with opinion:

At issue is whether the small venue exemptions to the amusement tax ordinances of defendants Cook County and the City of Chicago violate the first amendment to the United States Constitution (U.S. Const., amend. I) or the free speech clause of the Illinois Constitution (Ill. Const.1970, art. I, § 4). We hold that they do not.

BACKGROUND

The City of Chicago and...

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