Legal Opinion
County of Cook v. Village of Rosemont
Appellate Court of Illinois
Decided December 11, 1997No. 1-97-2472PublishedCited by 3 opinions
1Opinion of the CourtJustice Wolfson
This case represents a turf war between Cook County (the County) and the Village of Rosemont. The County imposes a tax from patrons of places of amusement — charging owners, managers, and operators with the duty of collecting the taxes. Rosemont owns, manages, and controls places of amusement. It does not want the tax to be collected at those places and it said so in an ordinance.
Our decision in this case does not resolve the dispute. Hopefully, it will get it back on track.
BACKGROUND
On November 22, 1996, Cook County enacted an amusement tax ordinance, effective February 1, 1997 (amended on…
2Cases cited7 opinions
- Toushin v. City of ChicagoAppellate Court of Illinois · 1974
- Continental Cablevision of Cook County, Inc. v. MillerAppellate Court of Illinois · 1992
- Magee Ex Rel. Chefwear, Inc. v. Huppin-FleckAppellate Court of Illinois · 1996
- Schweickart v. PowersAppellate Court of Illinois · 1993
- Lake Louise Improvement Ass'n v. Multimedia Cablevision of Oak Lawn, Inc.Appellate Court of Illinois · 1987
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- People Ex Rel. Birkett v. City of ChicagoAppellate Court of Illinois · 2002
- County of Cook v. Village of RosemontAppellate Court of Illinois · 1999
- People ex rel. Birkett v. City of ChicagoAppellate Court of Illinois · 2002