The Hertz Corporation v. The City of Chicago

(Correcting court designation.) City imposes tax on use of personal property within its borders, which applies ot lease of personal property within City and to use of property in City that is rented or leased outside the City. City's Director of Department of Revenue issued Ruling 11, which provided guidance to suburban vehicle rental agencies within 3 miles of City's borders as to collection of the tax. Ruling 11 violates home rule article of Illinois Constitution because it has extraterritorial effect and is thus an improper exercise of City's home rule powers. (KARMEIER, FREEMAN, THOMAS, KILBRIDE, BURKE, and THEIS, concurring.)