Iwan Ries & Co v. The City of Chicago

Court granted partial summary judgment for Plaintiffs, which operated to strike down City of Chicago Other Tobacco Products Tax Ordinance. Court found that City's home rule authority to enact ordinance was preempted by Section 8-11-6a(2) of Illinois Municipal Code.  Because City had enacted a tax on cigarettes prior to July 1, 1993, it fulfilled the condition of the statute that "a tax" exist on either the number of units of cigarettes or tobacco products. Thus, City is not preempted from now enacting a tax on other tobacco products. (McBRIDE and BURKE, concurring.)