Illinois Appellate Court
Civil Court
Tax
(Court opinion corrected 10/31/13.) City is authorized to collect amusement tax on sale of permanent seat licenses (PSLs), conferring right to acquire tickets to Chicago Bears games. PSLs are intangible right to purchase a ticket to enter stadium to view or attend an amusement and tax is thus not preempted as tax on tangible personal property, or as tax on occupations. Price of a PSL represents a charge for privilege of viewing the amusement, and thus amusement tax applies to price paid for a PSL, either by original purchaser or subsequent transferee. (McBRIDE and PALMER, concurring.)