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COUNTY OF COOK v. VILLAGE OF ROSEMONT

No. 1-97-2472.

688 N.E.2d 1192 (1997)

293 Ill. App.3d 713

228 Ill.Dec. 215

COUNTY OF COOK, a Body Politic and Corporate, Plaintiff-Appellee, v. VILLAGE OF ROSEMONT, a Municipal Corporation, Defendant-Appellant, and Jam Productions, Ltd., an Illinois Corporation, Defendant.

Appellate Court of Illinois, First District, Fourth Division.

December 11, 1997.

Attorney(s) appearing for the Case

Peter M. Rosenthal, Simone M. Boutet, Rosenthal, Murphey, Coblentz & Janega, Chicago, for Defendant-Appellant.

Richard A. Devine, State's Atty. of Cook County; Patricia M. Shymanski, Deputy State's Atty.; Patricia M. Moser, Paul Castiglione, Sanjay T. Tailer, Asst. State's Attys., of counsel, for Plaintiff-Appellee.

Justice WOLFSON delivered the opinion of the court:

This case represents a turf war between Cook County and the Village of Rosemont. The County imposes a tax from patrons of places of amusement—charging owners, managers, and operators with the duty of collecting the taxes. Rosemont owns, manages, and controls places of amusement. It does not want the tax to be collected at those places and it said so in an ordinance.

Our decision in this case does not...

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