County of Cook v. Village of Rosemont

This is a constitutional shootout. The weapons are ordinances purportedly authorized by the home rule provisions of the Illinois Constitution of 1970.

Cook County’s ordinance creates an amusement tax that is to be collected and remitted by owners and operators of amusement places. The Village of Rosemont, which owns and operates amusement places, enacted an ordinance that provides the Village’s patrons won’t pay the tax and Village employees won’t collect it.

When the smoke clears, only the County is standing. But it’s not over yet.

FACTS

In November 1996, pursuant to its home rule powers, Cook…