Quad Cities Open, Inc. v. City of Silvis

Docket No. 95972–Agenda 14–November 2003.

QUAD CITIES OPEN, INC., Appellee, v. THE CITY OF SILVIS, Appellant.

Opinion filed January 23, 2004.

In this appeal we examine whether the City of Silvis may tax the gross receipts from the sale of admission tickets to a charitable golf tournament, a tournament sanctioned by the Professional Golfers’ Association (PGA), and operated by Quad Cities Open, Inc. (Open). The Illinois Municipal Code permits municipal corporate authorities to “license, tax, and regulate all athletic contests and exhibitions carried on for gain.” 65 ILCS 5/11–54–1 (West 2002). The…