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SANGAMO CLUB v. DEPARTMENT OF REVENUE

No. 4-82-0827.

115 Ill. App.3d 617 (1983)

450 N.E.2d 1308

THE SANGAMO CLUB et al., Plaintiffs-Appellees, v. THE DEPARTMENT OF REVENUE et al., Defendants-Appellants — (The Island Bay Yacht Club, Plaintiff).

Appellate Court of Illinois — Fourth District.

Opinion filed June 21, 1983.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Karen Konieczny, Assistant Attorney General, of counsel), for appellants.

Craig A. Randle, of Londrigan & Potter, P.C., of Springfield, for appellees.

Judgment affirmed.

JUSTICE ALLOY delivered the opinion of the court:

The issue on this appeal is whether a self-imposed 15% gratuity charge, which is added to these not-for-profit clubs' members' charges for food and beverages, is subject to the Retailers' Occupation Tax Act (Ill. Rev. Stat. 1979, ch. 120, par. 440 et seq.) and the Illinois Municipal Code (Ill. Rev. Stat. 1979, ch. 24, par. 8-11-1). Imposition of the fixed 15% gratuity, which is added...

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