Iwan Ries & Co. v. City of Chicago

Summary

The court held that the Illinois Municipal Code preempted Chicago’s 2016 tax on noncigarette other tobacco products because the City had not imposed that particular type of tax before July 1, 1993. Reading the statutory exemption and its limiting parenthetical together, the court concluded that only cigarette or other-tobacco-product taxes imposed before the cutoff date remained authorized. The court therefore reversed the appellate court and affirmed the circuit court’s judgment invalidating the tax.