Quad Cities Open, Inc. v. City of Silvis

In this appeal we examine whether the City of Silvis may tax the gross receipts from the sale of admission tickets to a charitable golf tournament, a tournament sanctioned by the Frofessional Golfers’ Association (EGA), and operated by Quad Cities Open, Inc. (Open). The Illinois Municipal Code permits municipal corporate authorities to “license, tax, and regulate all athletic contests and exhibitions carried on for gain.” 65 ILCS 5/11 — 54—1 (West 2002). The appellate court held that the charitable golf tournament was not conducted “for gain” and, consequently, was exempt from tax. 337 Ill.…