Commonwealth Edison Co. v. Community Unit School District No. 200

The City of Wheaton, in 1966, imposed a 3% privilege or occupation tax on the gross receipts of all persons engaged in the business of distributing, supplying or selling gas or electricity, or transmitting messages electrically, within the corporate limits of the City of Wheaton. The three utilities affected (Edison, Northern Illinois Gas, and Illinois Bell) passed the tax on to their customers in the form of additional charges. Two of their customers were school districts which paid such charges until 1972 when they merged into Community Unit School District No. 200. Since November of 1972,…