Jacobs v. City of Chicago

This appeal concerns the constitutionality of the Chicago Parking Tax Ordinance (Municipal Code of Chicago, ch. 156.1 et seq.) which became effective January 1, 1972. The plaintiffs in three separate suits, on behalf of themselves individually and as representatives of a class, challenged the validity of the ordinance in the circuit court of Cook County. The cases were consolidated and the defendants filed a motion to dismiss the complaints. The court found that the provision of the ordinance exempting certain residential parking from the tax imposed was invalid as an unreasonable…