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IWAN RIES & CO. v. CITY OF CHICAGO

(Docket No. 124469).

160 N.E.3d 916 (2019)

2019 IL 124469

IWAN RIES & CO. et al., Appellants, v. The CITY OF CHICAGO et al., Appellees.

Supreme Court of Illinois.

Opinion filed December 19, 2019.

Attorney(s) appearing for the Case

Stanley R. Kaminski and Amy E. McCracken , of Duane Morris LLP, of Chicago, for appellants.

Mark A. Flessner , Corporation Counsel, of Chicago ( Benna Ruth Solomon , Myriam Zreczny Kasper , and Ellen W. McLaughlin , Assistant Corporation Counsel, of counsel), for appellees.

OPINION

¶ 1 In 2016, defendant the City of Chicago enacted an ordinance that imposed a municipal tax on units of noncigarette "other tobacco products" (OTP) purchased in the City. See Chicago Municipal Code § 3-49 et seq. (added Mar. 16, 2016). Thereafter...

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