Quad Cities Open, Inc. v. City of Silvis
Case Date: 12/31/1969
Court: Supreme Court
Docket No: 95972 Rel
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Docket No. 95972-Agenda 14-November 2003. QUAD CITIES OPEN, INC., Appellee, v. THE CITY OF SILVIS, Appellant. Opinion filed January 23, 2004. JUSTICE FITZGERALD delivered the opinion of the court: In this appeal we examine whether the City of Silvis may tax thegross receipts from the sale of admission tickets to a charitable golftournament, a tournament sanctioned by the Professional Golfers'Association (PGA), and operated by Quad Cities Open, Inc. (Open). TheIllinois Municipal Code permits municipal corporate authorities to "license,tax, and regulate all athletic contests and exhibitions carried on for gain."65 ILCS 5/11-54-1 (West 2002). The appellate court held that thecharitable golf tournament was not conducted "for gain" and,consequently, was exempt from tax. 337 Ill. App. 3d 251. Accordingly,at issue in this appeal is the meaning of "for gain" under the MunicipalCode and whether the tournament is carried on "for gain" and thereforesubject to taxation. BACKGROUND The Open, first incorporated in 1976 as an Illinois not-for-profitcorporation, has been granted federal tax-exempt status under the InternalRevenue Code (26 U.S.C. |