Illinois Gaming Machine Operators Association v. City of Waukegan

Plaintiffs, a group of organizations and companies involved in video gaming activities, filed a lawsuit challenging an ordinance enacted by the City of Waukegan imposing a one penny per push tax on players of video gaming terminals. The trial court dismissed two counts of the complaint and granted summary judgment for the defendant on two remaining counts. Plaintiffs appealed arguing, among other things, that the push tax was an unauthorized occupation tax and that the city exceeded its home rule powers. The appellate court affirmed, finding that the trial court did not err in dismissing two of plaintiffs' counts for failure to state a claim and for granting summary judgment on the remaining claims. (McLAREN and MULLEN, concurring)