Village of Niles v. K Mart Corp.

Plaintiff, the village of Niles (Niles), brought an action seeking an accounting and the imposition of a fíne against defendant, K mart Corporation (K mart), as a result of errors on K mart’s sales tax returns which caused the Illinois Department of Revenue to pay to other municipalities amounts which should have gone to Niles. The trial court granted K mart’s motion to dismiss and Niles now appeals from the dismissal order contending that a municipality has a right to bring an action against a retailer to recover sales taxes and fines due under the Municipal Retailers’ Occupation Tax Act…