Docket Nos. 105971, 105984 cons.
THE STATE OF ILLINOIS
POOH-BAH ENTERPRISES, INC., d/b/a Crazy Horse Too,
Appellee, v. THE COUNTY OF COOK et al., Appellants.
Opinion filed March 19, 2009.
JUSTICE THOMAS delivered the judgment of the court, with
Chief Justice Fitzgerald and Justices Freeman, Kilbride, Garman,
Karmeier, and Burke concurred in the judgment and opinion.
At issue is whether the small venue exemptions to the amusement
tax ordinances of defendants Cook County and the City of Chicago
violate the first amendment to the United States Constitution (U.S.
Const., amend. I) or the free speech clause of the Illinois Constitution
(Ill. Const. 1970, art. I, §4). We hold that they do not.
The City of Chicago and Cook County have substantially similar
amusement tax ordinances with substantially similar small venue
exemptions. The amusement tax is imposed upon the admission fee
to enter, witness, view or participate in any “amusement” as defined
by ordinance. Cook County Amusement Tax Ordinance §3 (1999);