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COUNTY OF COOK v. VILLAGE OF ROSEMONT

No. 1-98-2847.

708 N.E.2d 501 (1999)

303 Ill. App.3d 403

236 Ill.Dec. 915

COUNTY OF COOK, a body politic and corporate, Plaintiff-Appellee, v. VILLAGE OF ROSEMONT, a municipal corporation, Defendant-Appellant,

Appellate Court of Illinois, First District, Fourth Division.

Rehearing Denied March 31, 1999.

Attorney(s) appearing for the Case

Peter M. Rosenthal and Simone M. Boutet, Rosenthal, Murphey, Coblentz & Janega, Chicago, for appellant.

Richard A. Devine, State's Atty. of Cook County, Chicago (Patricia M. Shymanski, Deputy State's Attorney, and Thomas M. Burnaham, Paul A. Castiglione, Asst. State's Atty., of counsel), for appellee.

Justice WOLFSON delivered the opinion of the court:

This is a constitutional shootout. The weapons are ordinances purportedly authorized by the home rule provisions of the Illinois Constitution of 1970.

Cook County's ordinance creates an amusement tax that is to be collected and remitted by owners and operators of amusement places. The Village of Rosemont, which owns and operates amusement places, enacted an ordinance that provides the Village's patrons won...

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