Accel Entertainment Gaming, LLC v. Village of Elmwood Park

Illinois Appellate Court
Civil Court
Ordinances
Citation
Case Number: 
2015 IL App (1st) 143822
Decision Date: 
Friday, December 11, 2015
District: 
1st Dist.
Division/County: 
Cook Co., 5th Div.
Holding: 
Affirmed.
Justice: 
GORDON

Plaintiff filed complaint challenging validity of Village Video Gaming Ordinance.  Court properly dismissed amended complaint, as Village had home rule authority to enact its Ordinance regulating video gaming within its boundaries. Even if license fee was a tax and not a fee, the tax was not an impermissible occupation tax, was not preempted by Section 21 of Riverboat Gambling Act, and was not an impermissible license for revenue. (REYES and McBRIDE, concurring.)