National Pride of Chicago, Inc. v. City of Chicago

PRESIDING JUSTICE LaPORTA

delivered the opinion of the court:

Plaintiff brought suit for declaratory relief and injunction against defendants, contending that the Chicago transaction tax should not apply to self-service car wash facilities such as those plaintiff operates. The suit sought a determination by statutory construction that department of revenue ruling 8 is an erroneous interpretation of the Chicago Transaction Tax Ordinance (Chicago Municipal Code, §200.1—2A5(b) (1984)) and that the imposition of the transaction tax on plaintiff’s self-service car wash facilities violated the…