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  5. 188 Ill. App.3d 446 (1989)
 

WENTWORTH NURS. v. DIR. OF DEP'T OF REV.

Nos. 1-87-1114 through 1-87-1116 cons.

188 Ill. App.3d 446 (1989)

544 N.E.2d 971

WENTWORTH NURSING CENTER et al., Plaintiffs-Appellants, v. THE DIRECTOR OF THE DEPARTMENT OF REVENUE et al., Defendants-Appellees.

Appellate Court of Illinois — First District (3rd Division).

Rehearing denied October 4, 1989.

Attorney(s) appearing for the Case

Janet L. Hermann, of Chicago, for appellants.

Neil F. Hartigan, Attorney General, of Springfield (Valerie Peiler, Assistant Attorney General, of Chicago, of counsel), for appellees.

Order affirmed.

JUSTICE RIZZI delivered the opinion of the court:

Plaintiffs, Wentworth Nursing Center, Heather Manor, Inc. and Hoardwood, Inc., d/b/a Ora G. Morrow Nursing Home (the Care Facilities), appeal from an order of the circuit court affirming the administrative decision of defendant, Illinois Department of Revenue (Department), which assessed service occupation taxes, regional transportation authority service occupation taxes, municipal service occupation...

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