Concannon v. Illinois Bell Telephone Co.

PRESIDING JUSTICE QUINLAN

delivered the opinion of the court:

Appellants Illinois Bell Telephone Company (IBT) and a taxpayer class represented by Michael Frost (Frost) appeal from a decision of the circuit court of Cook County which held that the Chicago Messages Tax Ordinance (Municipal Code of Chicago, §132 — 30 et seq. (1984)) applied to revenue that IBT collected in relation to telephone directory advertising. IBT and the class represented by Frost contended that the City tax did not apply to telephone directory advertising. The appellees, City of Chicago (City), the City comptroller,…