PEORIA HOTEL CO. v. DEPT. OF REVENUE

No. 80-25.

87 Ill. App.3d 176 (1980)

408 N.E.2d 1182

PEORIA HOTEL COMPANY, d/b/a Peoria Hilton Hotel Company, Plaintiff-Appellant, v. THE DEPARTMENT OF REVENUE, Defendant-Appellee.

Appellate Court of Illinois — Third District.

Opinion filed August 12, 1980.


Attorney(s) appearing for the Case

Timothy J. Howard, of Kavanagh, Scully, Sudow, White & Frederick, of Peoria, for appellant.

William J. Scott, Attorney General, of Chicago (Imelda Terrazino, Assistant Attorney General, of counsel), for appellee.


Judgment affirmed.

Mr. JUSTICE SCOTT delivered the opinion of the court:

This is an appeal by Hilton Hotel from an order of the Circuit Court of Peoria County which upheld an administrative decision of the Department of Revenue which found that Hilton was liable for a retailers' occupation tax assessment on banquet gratuities collected from customers.

In July of 1976 a Mr. Sievers of the Department of Revenue conducted an audit of the Hilton Hotel...

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