Fiorito v. Jones

This is an appeal from a decree of the circuit court of Cook County holding unconstitutional the 1967 amendments to the Service Occupation Tax Act (Ill. Rev. Stat. 1967, chap. 120, par. 439.101 et seq.), the Service Use Tax Act (Ill. Rev. Stat. 1967, chap. 120, par. 439.31), and the Municipal and County Service Occupation Tax Acts (Ill. Rev. Stat. 1967, chap. 24, par. 8—11—5 and chap. 34, par. 409.2), as well as articles I, II, and III of the Department of Revenue’s Rules and Regulations (which implemented these amendatory Acts).

The complaint' was filed by Phyllis Fiorito, doing business as…