P & S Grain, LLC v. County of Williamson

The plaintiffs, P&S Grain, LLC (P&S), and VW. Bowman Oil Company (Bowman), filed a complaint seeking a declaratory judgment, injunctive relief, and a temporary restraining order. In their complaint, they challenge (1) the constitutionality of Public Act 95— 675 (Pub. Act 95 — 675, eff. October 11, 2007), which, inter alia, added section 5 — 1006.7 to the Counties Code (55 ILCS 5/5 — 1006.7 (West Supp. 2007)) (section 5 — 1006.7 is entitled the County School Facility Occupation Tax Law but is hereinafter referred to as the School Facility Tax Law) and allows county governments to impose a 1%…