Quad Cities Open, Inc. v. City of Silvis

PRESIDING JUSTICE McDADE

delivered the opinion of the court:

Plaintiffs, Quad Cities Open, Inc. (the Open), and John Deere Classic Charitable Corporation (the Classic) sought declaratory judgment that their charitable golf tournament was exempt from a municipal amusement tax levied by the City of Silvis. On cross-motions for summary judgment, the trial court ruled in favor of the city. On appeal, plaintiffs contend that (1) the trial court erred in finding that their charitable golf tournament is an athletic contest carried on for gain, and (2) the Classic has standing to bring this suit. We…