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  5. 849 N.E.2d 456 (2006)
 

SEIGLES, INC. v. CITY OF ST. CHARLES

No. 2-05-0547.

849 N.E.2d 456 (2006)

365 Ill. App.3d 431

302 Ill.Dec. 664

SEIGLES, INC., Plaintiff-Appellee, v. The CITY OF ST. CHARLES, Defendant-Appellant.

Appellate Court of Illinois, Second District.

May 25, 2006.

Attorney(s) appearing for the Case

Richard J. Ramello, Matthew G. Holmes, Melissa A. Miroballi, Storino, Ramello & Durkin, Rosemont, for City of St. Charles.

Peter M. Friedman, Victor P. Filippini Jr., Eric Robben, Holland & Knight, LLP, Chicago, for Seigles's, Inc.

Justice O'MALLEY delivered the opinion of the court:

Defendant, the City of St. Charles, appeals from the judgment of the circuit court declaring its lumber tax ordinance unconstitutional and granting summary judgment in favor of plaintiff, Seigles, Inc. We affirm, agreeing with the trial court that the lumber tax ordinance has an extraterritorial effect that is not expressly authorized by the legislature.

Plaintiff sells lumber and other building materials...

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