Communications & Cable of Chicago, Inc. v. Department of Revenue

PRESIDING JUSTICE HOFFMAN

delivered the opinion of the court:

The plaintiffs, Communications & Cable of Chicago, South Chicago Cable, and La Salle Tele-Communications, collectively doing business as Chicago Cable, sought declaratory and injunctive relief against the defendants, the Chicago Department of Revenue, and its acting director, Judith Rice, on the basis that they assessed an unauthorized transaction tax against the plaintiffs. (Chicago Municipal Code § 3—32—010 et seq. (1995).) The complaint was dismissed for lack of equity jurisdiction and the plaintiffs now appeal, contending (1) the…