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STASKO v. CITY OF CHICAGO

Docket Nos. 1-12-0265, 1-12-1556 cons.

997 N.E.2d 975 (2013)

2013 IL App (1st) 120265

375 Ill. Dec. 664

Christopher STASKO, Steven Nagler, Burton Citron, Peter Lorenz, Charles Jenkins, Paul Vanrid, Automotive Parts Service Company, Michaeline Piekarski, Greg Dipiero, Arthur L. Kelly, Plaintiffs-Appellants, v. The CITY OF CHICAGO, Defendant-Appellee.

Appellate Court of Illinois, First District, Fourth Division.

September 30, 2013.

Attorney(s) appearing for the Case

Keith L. Hunt , of Hunt & Associates, P.C., George Grumley and Saul Wexler , both of Grumley, Kamin, Rosie & Wexler, and Merle L. Royce and Brad Faber , both of Law Offices of Merle L. Royce, all of Chicago, for appellants.

Stephen R. Patton , Corporation Counsel, of Chicago ( Benna Ruth Solomon , Myriam Zreczny Kasper , and Julian N. Henriques, Jr. , Assistant Corporation Counsel, of counsel), for appellee.

OPINION

Presiding Justice HOWSE delivered the judgment of the court, with opinion.

¶ 1 Plaintiffs sought a declaration that the City of Chicago (the City) may not collect or assess its amusement tax from or against permanent seat license (PSL) owners based on the sale or transfer of a PSL; an order to the City to disgorge all amusement taxes it collected before judgment in this case on the purchase, sale, or transfer of any PSL, with interest; and an...

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