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CHICAGO INDOOR TENNIS CLUBS, INC. v. WILLOWBROOK

No. 73-207.

30 Ill. App.3d 134 (1975)

332 N.E.2d 199

GREATER CHICAGO INDOOR TENNIS CLUBS, INC., Plaintiff-Appellee, v. THE VILLAGE OF WILLOWBROOK, Defendant-Appellant.

Appellate Court of Illinois — Second District (1st Division).

July 17, 1975.

Attorney(s) appearing for the Case

Gerald M. Gorski, of Rathje, Woodward, Dyer & Burt, of Wheaton, for appellant.

Joseph A. Murphy and Craig J. Cobine, both of Ancel, Glink, Diamond & Murphy, of Chicago, for appellee.

Judgment reversed.

Mr. JUSTICE GUILD delivered the opinion of the court:

The defendant, Village of Willowbrook, a non-home-rule municipality, adopted an ordinance entitled, "Amusement Tax on Indoor Tennis Clubs" whereby the Village attempted to levy a tax equal to 6% of the gross receipts from fees and charges paid by persons for the use of indoor tennis courts within the corporate limits of the Village. The...

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