Bentivenga v. City of Delavan

¶ 1. The City of Delavan collects a "fee in lieu of room tax" from the owners of certain units in the Lodges at Lake Lawn Resort Condominium who choose not to rent to the public. Six unit owners (the Owners) who have paid the fee in recent years brought suit against the City and the Lodges at Lake Lawn Resort Condominium Association (the Association), which collects the fee and pays it to the City, arguing that the fee constitutes an illegal tax. The circuit court granted summary judgment to the City, which argued that the fee is an authorized penalty imposed by contract. As we *613find that the…