American Beverage Association v. The City of Chicago 

City of Chicago ordinance imposes a tax of five cents on each single-use bottle of water purchased at retail, with tax to be collected from retail dealer by wholesale dealer, who remits the tax to the City. Ordinance excludes from definition of "bottled water" all soft drinks, vitamin water, mineral water, and products with flavoring, vitamins, caffeine, carbonation, or nutritional additives. Bottled water tax is not an occupation tax but a sales tax. Ordinance is reasonably related to purposes of raising revenue in way to conserve energy from nonrenewable sources and to reduce discharge of toxins and litter; thus, tax meets requirements of the uniformity clause of the Illinois Constitution. (FROSSARD and LAVIN, concurring.)