Aurora Country Club, Inc. v. Department of Revenue

The plaintiff, a private club, sought administrative review of a final assessment of retailers’ occupation tax deficiency in the amount of *1847.46 plus penalties and interest based upon the monthly minimum charges that the Club had billed its members for its restaurant facility. The circuit court reversed the determination of the defendant, the Department of Revenue. The defendant appeals, contending that the unused portion of the minimum charge was a sale at retail and therefore was taxable under sections 1 and 2 of the Retailers’ Occupation Tax Act (Ill. Rev. Stat. 1975, ch. 120, pars. 440,…