Forsberg v. City of Chicago

Plaintiffs filed four separate actions against defendants, the city of Chicago and its various officers, challenging the constitutionality of the Chicago boat-mooring tax. Plaintiffs appeal from trial court orders dismissing their actions on various grounds. The four actions were consolidated on appeal.

The mooring tax was enacted by the Chicago city council December 27, 1983, and was to be effective January 1, 1984. It reads, in relevant part:

“200.8 — 2.A. A tax is hereby imposed upon any watercraft moored or docked for a fee in any harbor, river or other body of water within the corporate…