Our previous memorandum order on this appeal, which held that the Administrative Code provision under review was authorized by an earlier enabling act is hereby superceded. Upon reargument, we are persuaded that the 1980 enabling legislation cannot be construed to authorize the 1986 enactment. We agree that defendant exceeded its authority in promulgating paragraph (3) of section 11-2502 (a) of the Administrative Code by imposing a 5% tax on a reduced room rate, utilizing...
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