BOARD OF EDUCATION OF SCHOOL DIST. v. City of Peoria

This is an appeal to this court from the circuit court of Peoria County under our Rule 302(b) (58 Ill. 2d R. 302(b)). The circuit court entered a declaratory judgment holding that certain tax ordinances of the city of Peoria were not enforceable against the plaintiffs, the board of education of School District No. 150, Peoria, and the Pleasure Driveway and Park District of Peoria.

On June 13, 1978, the city of Peoria, a home rule unit, adopted “An Ordinance Amending Appendix J of the Peoria City Code,” which related to taxes upon the .witnessing or participating in an amusement. The amendment…