Justia Government & Administrative Law Opinion Summaries

The U.S. Court of Appeals for the Seventh Circuit, considering a suit by the city to collect taxes from a ticket reseller, requested a determination of whether municipalities may require electronic intermediaries to collect and remit amusement taxes on resold tickets. The Illinois Supreme Court held that state law preempts such a tax. The state has a long history of protecting consumers and has regulated auctioneers for more than 10 years and ticket resales for 20 years; it has regulated scalping in some form since 1923. The statutory scheme, and the debates which produced the Ticket Sale and Resale Act (720 ILCS 375/0.01) evince an intent to allow internet auction listing services to opt out of any obligation regarding local tax collection. The city overstepped its home rule authority.

In 1996 the plaintiff, a sergeant with the forest preserve district police, was indicted for unauthorized purchase of badges and suspended without pay. The district did not respond to his inquiry about a hearing. After the criminal charges were dismissed in 2001, plaintiff requested reinstatement and back pay. The district responded that it was seeking discharge based on rules violations. Plaintiff disputed the charges and asserted that the suspension violated the rules. The employee appeals board declined to hear the matter. At a predisciplinary hearing, a three-member panel of district supervisors refused to answer questions about which rules applied to the suspension. After a hearing before the employee appeals board that concluded in 2004, plaintiff was discharged and his claim of unlawful suspension was found to be forfeited. The circuit court affirmed. The appellate court vacated. The Illinois Supreme Court reversed and remanded, rejecting the appellate court's determination that the board lacked jurisdiction.