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LABELL v. CITY OF CHICAGO

No. 1-18-1379.

147 N.E.3d 732 (2019)

2019 IL App (1st) 181379

Michael LABELL, Jared Labell, Natalie Bezek, Emily Rose, Bryant Jackson-Green, Zack Urevig, and Forrest Jehlik, Plaintiffs-Appellants, v. The CITY OF CHICAGO and Erin Keane, in her official capacity as Comptroller of the City of Chicago, Defendants-Appellees.

Appellate Court of Illinois, First District, Fourth Division.

Modified upon the denial of rehearing November 21, 2019.

Attorney(s) appearing for the Case

Jeffrey M. Schwab and James J. McQuaid , of Liberty Justice Center, of Chicago, for appellants.

Edward N. Siskel , Corporation Counsel of the City of Chicago ( Benna Ruth Solomon , Myriam Zreczny Kasper , and Suzanne M. Loose , of counsel), for appellee.

OPINION

¶ 1 Defendant, the city of Chicago (City), imposes a nine percent amusement tax on charges paid for the privilege to enter, witness, view, or participate in certain activities within Chicago. In 2015, the City's comptroller issued Ruling 5, which provided guidance...

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