Order affirmed.
Mr. PRESIDING JUSTICE LORENZ delivered the opinion of the court:
Plaintiff appeals from an order of the circuit court affirming a decision of defendant (Department) assessing plaintiff for unpaid retailers' occupation taxes plus interest and penalties. It contends that retailers' occupation taxes are not due on a 15% "gratuity" charge separately contracted for by its customers.
Plaintiff operates a catering business in its dining halls...
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