Appellate Court of Illinois

In an action challenging the constitutionality of defendants' amusement tax exemptions for small, fine arts venues that exclude adult entertainment cabarets, grant of defendants' motion to dismiss is reversed and the matter remanded where the city's and county's adult entertainment cabaret exclusions from the amusement tax small-venue exemptions are content-based regulations on speech that do not serve a compelling state interest and, therefore, violate the First Amendment.

Appellate Information

• Decided 12/21/2007
• Published 12/27/2007

Judges

Court

• Appellate Court of Illinois

Counsel