Legal Opinion
Kerasotes Rialto Theater Corp. v. City of Peoria
Illinois Supreme Court
Decided November 21, 1979No. 51003PublishedCited by 28 opinions
1Opinion of the CourtJustice Ryan
This is a direct appeal to this court under Rule 302(b) (58 Ill. 2d R. 302(b)) from an order of the circuit court of Peoria County declaring the city of Peoria tax on admissions to amusements unconstitutional.
On October 22, 1976, plaintiffs, who are principally owners of theaters in Peoria, filed a complaint for declaratory judgment challenging the validity of an ordinance of the city of Peoria (a home rule city) imposing a 2% tax on admissions to amusements. The ordinance placed the incidence of the tax on the consumer. The complaint alleged inter alia the unconstitutionality of four…
2Cases cited11 opinions
- Yick Wo v. HopkinsSupreme Court of the United States · 1886
- Sunday Lake Iron Co. v. Township of WakefieldSupreme Court of the United States · 1918
- Mulligan v. DunneIllinois Supreme Court · 1975
- Paper Supply Co. v. City of ChicagoIllinois Supreme Court · 1974
- MacKay Telegraph & Cable Co. v. City of Little RockSupreme Court of the United States · 1919
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3Cited by28 opinions
- Brown's Furniture, Inc. v. WagnerIllinois Supreme Court · 1996
- Commercial National Bank of Chicago v. City of ChicagoIllinois Supreme Court · 1982
- People Ex Rel. City of Canton v. CrouchIllinois Supreme Court · 1980
- Forsberg v. City of ChicagoAppellate Court of Illinois · 1986
- Chicago Health Clubs, Inc. v. PicurIllinois Supreme Court · 1988
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