Appellate Court of Illinois November 16, 1987, Nos. 86—3119, 86—3120 cons. (Concannon v. Illinois Bell Telephone Co.)

PRESIDING JUSTICE QUINLAN

delivered the opinion of the court:

Appellants Illinois Bell Telephone Company (IBT) and a taxpayer class represented by Michael Frost (Frost) appeal from a decision of the circuit court of Cook County which held that the Chicago Messages Tax Ordinance (Municipal Code of Chicago, §132 — 30 et seq.