Illinois Appellate Court
Civil Court
Tax
Car maker is liable to City of Chicago for 100% of 5 cents per gallon tax for all the fuel the car maker bought and put into cars it made in Chicago from 2002 to 2008. Car maker is not exempt from Chicago Municipal Code provision imposing tax on using vehicle fuel purchased in sale at retail in Chicago. Tax applied because "use" occurred when fuel was dispensed into new vehicle tanks. (GORDON and TAYLOR, concurring.)