Kane v. Tri-County Metropolitan Transportation

Plaintiff brought this action for declaratory judgment, alleging that defendant’s Ordinance No. 92 is unconstitutional in that it imposes an income tax on self-employed persons 1 and on no other class of individuals or businesses. He appeals from a judgment for defendant entered after the latter’s motion for summary judgment was granted as to all five claims for relief. We affirm.

Defendant is a municipal corporation authorized generally to levy an income tax on the earnings of all persons and businesses residing in the district and on income of nonresidents derived from sources within the…