Soho Club, Inc. v. Department of Revenue

PRESIDING JUSTICE COUSINS

delivered the opinion of the court:

On August 25, 1992, the trial court entered a decision and judgment order affirming the decision of an administrative law judge (ALJ) who determined that: (1) plaintiff, Soho Club, Inc., was subject to the Illinois Retailer’s Occupation Tax Act (ROT Act) (35 ILCS 120/1 et seq. (West 1992)) for the tax years 1986 and 1987, and (2) plaintiff had not successfully rebutted defendant’s, Illinois Department of Revenue’s, prima facie case determining that plaintiff was subject to the ROT Act and that such taxes were owed by plaintiff for…