Legal Opinion
Katz v. City of Chicago
Appellate Court of Illinois
Decided December 7, 1988No. 87-3425PublishedCited by 13 opinions
1Opinion of the Court
PRESIDING JUSTICE WHITE
delivered the opinion of the court:
Plaintiffs, owners of laundromats located in the City of Chicago, filed suit in the circuit court of Cook County seeking a declaration that the Chicago Transaction Tax Ordinance (Chicago Municipal Code §200.1 et seq. (1974)) was unconstitutional as applied to them. The court granted a motion to dismiss filed by the defendants and plaintiffs appeal.
In 1974, the City of Chicago enacted the Chicago Transaction Tax Ordinance. Section 200.1—2 of the ordinance imposed a tax on all leases and lease or rental agreements and memoranda…
2Cases cited19 opinions
- Illinois Power Co. v. MahinIllinois Supreme Court · 1978
- Adams v. Jewel Companies, Inc.Illinois Supreme Court · 1976
- Du-Mont Ventilating Co. v. Department of RevenueIllinois Supreme Court · 1978
- Chicago Health Clubs, Inc. v. PicurIllinois Supreme Court · 1988
- Johnson v. Marshall Field & Co.Illinois Supreme Court · 1974
14 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Lake County Board of Review v. Property Tax Appeal BoardAppellate Court of Illinois · 1989
- Communications & Cable of Chicago, Inc. v. Department of RevenueAppellate Court of Illinois · 1995
- Mr. B's, Inc. v. City of ChicagoAppellate Court of Illinois · 1998
- Forest Preserve District v. Loren & Gisela Brown Family TrustAppellate Court of Illinois · 2001
- National Pride of Chicago, Inc. v. City of ChicagoAppellate Court of Illinois · 1990
8 more not listed; retrieve them via the Exa API.