Seigles, Inc. v. City of St. Charles

Defendant, the City of St. Charles, appeals from the judgment of the circuit court declaring its lumber tax ordinance unconstitutional and granting summary judgment in favor of plaintiff, Seigles, Inc. We affirm, agreeing with the trial court that the lumber tax ordinance has an extraterritorial effect that is not expressly authorized by the legislature.

Plaintiff sells lumber and other building materials. Plaintiff sells its products in two ways: (1) on-site sales generated at its retail centers, one of which is located within defendant’s corporate limits; and (2) off-site sales accepted at…