Archer Daniels Midland Co. v. City of Chicago

PRESIDING JUSTICE HOFFMAN

delivered the opinion of the court:

We are called upon in this appeal to determine whether the Chicago Gas Use Tax Ordinance (Ordinance) (Chicago Municipal Code § 3 — 41—010 et seq. (1990)), which imposes a tax on the use or consumption of natural gas purchased at retail, is an invalid occupational tax under the provisions of article VII, section 6(e), of the Illinois Constitution (111. Const. 1970, art. VII, § 6(e)) and, if it . is not, whether the tax, nonetheless, violates the uniformity clause of the Illinois Constitution (111. Const. 1970, art. IX, § 2). For the…