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QUAD CITIES OPEN, INC. v. CITY OF SILVIS

No. 3-02-0186.

785 N.E.2d 1031 (2003)

337 Ill. App.3d 251

271 Ill.Dec. 837

QUAD CITIES OPEN, INC., an Illinois Not-for-Profit Corporation, and John Deere Classic Charitable Corporation, an Illinois Not-for-Profit Corporation, Plaintiffs-Appellants, v. The CITY OF SILVIS, an Illinois Municipal Corporation, Defendant-Appellee.

Appellate Court of Illinois, Third District.

February 21, 2003.

Attorney(s) appearing for the Case

Eric F. Schwarz, Robert T. Park, Joseph N. Van Vooren (argued), Snyder, Schwarz, Park & Nelson, P.C., Rock Island, for John Deere Classic Charitable Corporation, Quad Cities Open, Inc.

Thomas W. Kelty and Christopher E. Sherer (argued), Kelty Law Offices, P.C., Springfield, Dean L. Sutton, Lytton, Sutton & Zimmer, East Moline, for City of Silvis.

Presiding Justice McDADE delivered the opinion of the court:

Plaintiffs, Quad Cities Open, Inc. (the Open) and John Deere Classic Charitable Corporation (the Classic) sought declaratory judgment that their charitable golf tournament was exempt from a municipal amusement tax levied by the City of Silvis. On cross-motions for summary judgment, the trial court ruled in favor of the city. On appeal, plaintiffs contend that (1) the trial court erred in finding that their...

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