Stasko v. The City of Chicago

Illinois Appellate Court
Civil Court
Case Number: 
2013 IL App (1st) 120265
Decision Date: 
September 30, 2013
1st Dist.
Cook Co., 4th Div.
Affirmed and remanded.
(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.)