COMMUNICATIONS & CABLE OF CHICAGO, INC. v. DEPT. OF REV.

No. 1-94-2040.

655 N.E.2d 1078 (1995)

275 Ill.App.3d 680

211 Ill.Dec. 695

COMMUNICATIONS AND CABLE OF CHICAGO, INC., et al., d/b/a Chicago Cable T.V., Plaintiffs-Appellants, v. The DEPARTMENT OF REVENUE OF THE CITY OF CHICAGO et al., Defendants-Appellees.

Appellate Court of Illinois, First District, Fourth Division.

September 7, 1995.


Attorney(s) appearing for the Case

Mayer, Brown & Platt, Chicago, Roger J. Jones, James C. Schroeder & John E. Muench, of counsel, D'Ancona & Pflaum, Chicago, Fred M. Ankerson, of counsel, for appellants.

Susan S. Sher, Corp. Counsel of the City of Chicago, Lawrence Rosenthal, Benna Ruth Solomon & Anne K. Berleman, of counsel, for appellees.


Presiding Justice HOFFMAN delivered the opinion of the court:

The plaintiffs, Communications & Cable of Chicago, South Chicago Cable, and LaSalle Tele-Communications, collectively doing business as Chicago Cable, sought declaratory and injunctive relief against the defendants, the Chicago Department of Revenue, and its acting director, Judith Rice, on the basis that they assessed an unauthorized transaction tax against the plaintiffs. (Chicago Municipal Code ...

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