American Beverage Ass'n v. City of Chicago

Plaintiffs, American Beverage Association, International Bottled Water Association, Illinois Retail Merchants Association, and Food Retailers Association, brought an action challenging the constitutionality of an ordinance enacted by defendant, City of Chicago, that imposed a tax of five cents on each bottle of water purchased at retail. Plaintiffs contended the tax was an unconstitutional occupation tax that violated article VII, section 6(e)(2), of the Illinois Constitution of 1970 (Ill. Const. 1970, art. VII, §6(e)(2)). Plaintiffs also contended the tax violated the uniformity clause of…