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CHICAGO PARK DISTRICT v. CITY OF CHICAGO

Nos. 60879, 61058 cons.

111 Ill.2d 7 (1986)

488 N.E.2d 968

THE CHICAGO PARK DISTRICT, Appellant, v. THE CITY OF CHICAGO et al., Appellees.

Supreme Court of Illinois.

Opinion filed January 23, 1986.

Attorney(s) appearing for the Case

Rick Halprin, of Chicago (Melbourne A. Noel, Jr., of Laser, Schostok, Kolman & Frank, of counsel), for appellant.

James D. Montgomery, Corporation Counsel, of Chicago (Philip L. Bronstein, of counsel), for appellees.

Ronald J. Clark, of Chicago, for amicus curiae Chicago Yachting Association.

Judgments affirmed.

JUSTICE WARD delivered the opinion of the court:

On December 27, 1983, the city council of Chicago enacted the "Chicago Boat Mooring Tax" ordinance, which imposed a tax on "any watercraft moored or docked for a fee" within the limits of the city of Chicago in the amount of 50% of the mooring fee. Under the ordinance, persons who pay the mooring fee to the Chicago Park District (District) are directly liable to the city for the tax. On January...

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