Chicago Park District v. City of Chicago

On December 27, 1983, the city council of Chicago enacted the “Chicago Boat Mooring Tax” ordinance, which imposed a tax on “any watercraft moored or docked for a fee” within the limits of the city of Chicago in the amount of 50% of the mooring fee. Under the ordinance, persons who pay the mooring fee to the Chicago Park District (District) are directly liable to the city for the tax. On January 24, 1984, the District filed a complaint for declaratory judgment in the circuit court of Cook County to have the mooring tax declared unconstitutional, and the court on February 17, 1984, denied its…