Estate of Carey v. Village of Stickney

Plaintiffs, the estate of Thomas Carey and Suburban Downs, Inc., conduct, respectively, horse- and hamessracing meets in the defendant village of Stickney under licenses issued by the Illinois Racing Board. Plaintiffs brought this declaratory judgment action, seeking the invalidation of a 1974 Stickney tax ordinance which requires racetrack licensees to pay 10 cents to Stickney “for each person entering the grounds or enclosures of the licensee upon a ticket of admission” (Stickney Municipal Code of 1965, ch. 18A, sec. 18A.02). The ordinance allows but does not require licensees to collect…