ARCHER DANIELS MIDLAND CO. v. CITY OF CHICAGO

No. 1-96-3861.

689 N.E.2d 392 (1997)

294 Ill. App.3d 186

228 Ill.Dec. 520

ARCHER DANIELS MIDLAND COMPANY; Best Foods, a unit of CPC International, Inc.; Ford Motor Company; LTV Steel Company; and Precoat Metals Division of Sequa Corporation, Plaintiffs-Appellants, v. CITY OF CHICAGO; Peoples Gas Light and Coke Company; and Judith C. Rice, Revenue Director of the City of Chicago, Defendants-Appellees.

Appellate Court of Illinois, First District, Fifth Division.

December 31, 1997.


Attorney(s) appearing for the Case

Lueders, Robertson & Konzen, Granite (Leo H. Konzen, of counsel), for Plaintiffs-Appellants.

Brian L. Crowe, Acting Corporation Counsel, Chicago (Lawrence Rosenthal, Benna Ruth Solomon and Julian N., Henriques, Jr., of counsel), for Defendants-Appellees.


Presiding Justice HOFFMAN delivered the opinion of the court:

We are called upon in this appeal to determine whether the Chicago Gas Use Tax Ordinance (Ordinance), which imposes a tax on the use or consumption of natural gas purchased at retail, is an invalid occupational tax under the provisions of Art. VII, section 6(e) of the Illinois Constitution (Ill. Const.1970, art. VII, sec.6(e)) and, if it is not, whether the tax, nonetheless, violates the uniformity clause...

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