QUAD CITIES OPEN, INC. v. CITY OF SILVIS

No. 95972.

804 N.E.2d 499 (2004)

208 Ill.2d 498

281 Ill.Dec. 534

QUAD CITIES OPEN, INC., Appellee, v. The CITY OF SILVIS, Appellant.

Supreme Court of Illinois.

January 23, 2004.


Attorney(s) appearing for the Case

Michael T. Reagan, of Herbolsheimer, Lannon, Henson, Duncan & Reagan, P.C., Ottawa, and Dean L. Sutton, East Moline, for appellant.

Robert T. Park and Joseph N. Van Vooren, of Snyder, Schwarz, Park & Nelson, P.C., Rock Island, for appellee.


Justice FITZGERALD delivered the opinion of the court:

In this appeal we examine whether the City of Silvis may tax the gross receipts from the sale of admission tickets to a charitable golf tournament, a tournament sanctioned by the Professional Golfers' Association (PGA), and operated by Quad Cities Open, Inc. (Open). The Illinois Municipal Code permits municipal corporate authorities to "license, tax, and regulate all athletic contests and exhibitions carried on...

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