City of Springfield v. Allphin

Mr. PRESIDING JUSTICE GREEN

delivered the opinion of the court:

Plaintiffs, the city of Springfield and the Illinois Municipal League, appeal from an order of the Circuit Court of Sangamon County entering a declaratory judgment upon one count of plaintiffs’ amended complaint adverse to plaintiffs’ contentions and dismissing the balance of the complaint for failure to state a cause of action.

Sections 8 — 11—1 and 8 — 11—5 of the Illinois Municipal Code (Ill. Rev. Stat. 1975, ch. 24, pars. 8—11—1 and 8 —11—5) authorize municipalities to impose a municipal retailers’ occupation tax and a municipal…