CITY OF CHAMPAIGN v. DEPT. OF REVENUE

No. 16270.

89 Ill. App.3d 1066 (1980)

412 N.E.2d 211

THE CITY OF CHAMPAIGN, Plaintiff-Appellant, v. THE DEPARTMENT OF REVENUE et al., Defendants-Appellees.

Appellate Court of Illinois — Fourth District.

Opinion filed October 31, 1980.


Attorney(s) appearing for the Case

Kurt P. Froehlich, of Phipps & Evans, of Champaign, for appellant.

Thomas J. Difanis, State's Attorney, of Urbana, and Tyrone C. Fahner, Attorney General, of Chicago (Kurt McKenzie, Assistant State's Attorney, and Karen Konieczny, Assistant Attorney General, of counsel), for appellees.


Judgment affirmed.

Mr. JUSTICE WEBBER delivered the opinion of the court:

This appeal concerns the actions of the Department of Revenue of the State of Illinois (Department) to correct and reallocate taxes collected by it on behalf of the City of Champaign (City) and the County of Champaign (County) under the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1979, ch. 120, par. 440 et seq.). Cities (Ill. Rev. Stat. 1979, ch. 24, par. 8-11-1) and counties...

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