Silver Fox Limousine v. City of Chicago

Plaintiffs provide ground transportation to and from the City of Chicago’s airports, among other destinations. They sued the city, seeking a declaration that vehicles carrying passengers to and from the airports are exempt from the city’s ground transportation tax and seeking to enjoin the city from collecting the tax. The trial court dismissed plaintiffs’ first amended complaint for failure to exhaust administrative remedies and for failure to state a cause of action. Plaintiffs’ subsequent motions to reconsider and for leave to file a second amended complaint were also denied. We affirm.

Plai…