Allegro Services, Ltd. v. Metropolitan Pier & Exposition Authority

This appeal represents our second encounter with the program of taxes imposed by defendant, the Metropolitan Pier and Exposition Authority (Authority), to finance the renovation and expansion of McCormick Place and related infrastructure improvements. In Geja’s Cafe v. Metropolitan Pier & Exposition Authority, 153 Ill. 2d 239 (1992), this court upheld a retailers’ occupation tax imposed by the Authority on certain food and beverage sales. In the instant case we consider the constitutionality of an airport departure tax imposed by the Authority on providers of ground transportation services…